Complete this question by entering your answers in the tabs below.

For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for $2024.$

Note: Enter your answer in thousands $($i$.$e$.,10,000$ should be entered as $10).$

$\backslash$table$[[\backslash$table$[[],[$Net gain or loss$]],($ $ in thousands$)],[$Case $1,$Case $2,$Case $3],[$$$,320,$$$,330,$$$,260],[$Less: Corridor amount$],[$Excess$,$ if any,$$,320,$$$,330,$$$,260],[$Service period $($years$),,12,,15,,10],[$Amortization of gain or loss,$$,27,$$$,22,$$$,26]]$Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension$-$related data at January $1,2024,$ are shown below:

$($$ in thousands$)$

Case $1$ Case $2$ Case $3$

Net loss $($gain$)$AOCI$,$ January $1$ $ $320$ $ $(330)$ $ $260$

$2024$ loss $($gain$)$ on plan assets $(11)(8)2$

$2024$ loss $($gain$)$ on PBO $(23)16(265)$

Accumulated benefit obligation, January $1(2,950)(2,550)(1,450)$

Projected benefit obligation, January $1(3,310)(2,670)(1,700)$

Fair value of plan assets, January $12,8002,7001,550$

Average remaining service period of active employees $($years$)121510$

Required:

For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for $2024.$

For each independent case, determine the net loss$$AOCI or net gain$$AOCI as of January $1,2025.$