BE20-7 Shin Corporation had a projected benefit obligation of $3,100,000 and plan assets of $3,300,000 at January 1, 2012. Shin also had a net actuarial loss of $465,000 in accumulated OCI at January 1, 2012. The average remaining service period of Shins employees is 7.5 years. Compute Shins minimum amortization of the actuarial loss