Big Cheese Accountants follows IFRS and offers a defined benefit pension plan to its employees. Pertinent details for the year ended December 31, 2028, are as follows: Current service cost, end of year $60,000 $10,000 Past service cost - beginning of year Contribution to the plan, made evenly $360,000 throughout the year Benefits paid to retirees, December 31st $185,000 Discount rate used by actuary 8% Plan assets, beginning of year $890,000 Plan assets, end of year $1,210,000 What is the unexpected gain or loss on plan assets? Enter gain as positive (ie. 1000) and loss as negative (ie. -1000). Do not use commas, $ in your