Ellen Industries has a defined benefit pension plan. At December 31, 2017, Ellen received the following information:

($ in 000s)	2017	2018
	Beginning Balance	Beginning Balance
PBO	(360)	(429)
Plan Assets	240	300
Prior Service Cost - AOCI or OCI	200	165
Accum. Benefit Oblig.(ABO)	(300)	(360)
Net Loss-AOCI	100.6	100

At the end of 2017, Ellen contributed $60 thousand to the pension fund and benefit payments of $27 thousand were made to retirees. The expected rate of return on plan assets was 11%, and the actuary's discount rate is 10%. There were no changes in actuarial estimates and assumptions regarding the PBO.

What is Havana's 2017 actuarial gain or loss on plan assets?

a. $0.

b. $26.4 thousand gain.

c. $27 thousand loss.

d. $0.6 thousand gain.