Cullumber Corporation had a projected benefit obligation of $$2,793,000$ and plan assets of $$2,993,000$ at January $1,2025.$ Cullumber also had a net actuarial loss of $$444,800$ in accumulated OCl at January $1,2025.$ The average remaining service period of Cullumber's employees is $7\mathrm{.}5$ years.

Compute Cullumber's minimum amortization of the actuarial loss.

Minimum amortization of the actuarial loss

$