Exercise $17-13($Static$)$ Determining the amortization of net loss or net gain $[$LO$17-6]$Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension$-$related data at January $1,2024,$ are shown below:$($$ in thousands$)$ Case $1$ Case $2$ Case $3$ Net loss $($gain$)$AOCI$,$ January $1$ $ $320$ $ $(330)$ $ $2602024$ loss $($gain$)$ on plan assets $(11)(8)22024$ loss $($gain$)$ on PBO $(23)16(265)$ Accumulated benefit obligation, January $1(2,950)(2,550)(1,450)$ Projected benefit obligation, January $1(3,310)(2,670)(1,700)$ Fair value of plan assets, January $12,8002,7001,550$ Average remaining service period of active employees $($years$)121510$Required:$$