Bridgeport Corporation had a projected benefit obligation of $2, 875,000 and plan assets of $3, 075,000 at January 1, 2017. Bridgeport also had a net actuarial loss of $429, 160 in accumulated OCI at January 1, 2017. The average remaining service period of Bridgeport's employees is 7.90 years. Compute Bridgeport's minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss $