Cahal-Michael Company has a postretirement health care benefit plan. On January 1, 2018, the following plan-related data were available: (s in 000s) 414 3,900 Net loss-AOCI Accumulated postretirement benefit obligation Fair value of plan assets Average remaining service period to retirement 500 12 years (same in previous 10 yrs The rate of return on plan assets during 2018 was 10%, although it was expected to be 9%. The actuary revised assumptions regarding the APBO at the end of the year, resulting in a $50,000 increase in the estimate of that obligation Required 1. Calculate any amortization of the net loss that should be included as a component of postretirement benefit expense for 2018. 2. Assume the postretirement benefit expense for 2018, not including the amortization of the net loss component, is $223,000. What is the expense for the year? 3. Determine the net loss or gain as of December 31, 2018