Cahal-Michael Company has a postretirement health care benefit plan. On January 1, 2016, the following plan-related data were available:

	($ in 000s)
Net lossAOCI	$	384
Accumulated postretirement benefit obligation		3,000
Fair value of plan assets		400
Average remaining service period to retirement	12 years (same in previous 10 yrs.)

The rate of return on plan assets during 2016 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 $41,000 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 2016.

2.	Assume the postretirement benefit expense for 2016, not including the amortization of the net loss component, is $214,000. What is the expense for the year?

3.	Determine the net loss or gain as of December 31, 2016.