Bulls Corporation amends its pension plan on 1/1/06. The following information is available:

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	1/1/06 amendment	1/1/06 after amendment
Accumulated benefit obligation	$ 950,000	$1,425,000
Projected benefit obligation	1,300,000	1,900,000

The total amount of unrecognized prior service cost to be amortized over future periods as a result of this amendment is

1. $950,000
2. $600,000
3. $475,000
4. $125,000