Cal's Toy Co. (CTC) has a defined benefit pension plan. Miranda, a CPA, is responsible for obtaining the trustee's report on the plan assets and for recording the remeasurement gains or losses for CTC. The latest trustee's report contained the following information: Fair value of plan assets, beginning of the year $800,000 Weighted average value of plan assets 870,000 Actual return on plan assets 15,000 Rate used to discount the DBO 6% What is the remeasurement gain or loss for the year? A. Remeasurement loss of $37,200 B. Remeasurement gain of $37,200 C. Remeasurement loss of $33,000 D. Remeasurement gain of $52,200 Report an error