Brown Corp had a projected benefit obligation of $$3,000,000$ and plan assets of $$2,500,000$ at January $1,2021.$ Brown had a net actuarial loss of $$425,000$ in Accumulated OCl at January $1,2021.$ The average remaining service period of Brown's employees is $8$ years. Calculate Brown's minimum amortization of the actuarial loss.

$$53,125$

$$18,000$

$$15,625$

$$37,500$