Cahal-Michael Company has a postretirement health care benefit plan. On January 1.3021, the following plan-related data were available: Net loss-AOCI Accumulated postretirement benefit obligation Fair value of plan assets Average remaining service period to retirement ($ in thousands) $ 336 2,800 500 14 years (same in previous 10 years) The rate of return on plan assets during 2021 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 $39,000 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 2021. 2. Assume the postretirement benefit expense for 2021, not including the amortization of the net loss component, is $212,000. What is the expense for the year? 3. Determine the net loss or gain as of December 31, 2021.