Grouper Corporation had a projected benefit obligation of $1,280,000 and plan assets of $1,204,000 at January 1, 2017. Grouper also had a net actuarial gain of $224,000 in accumulated OCI at January 1, 2017. The average remaining service period of Grouper' employees is 8 years. Compute Grouper's minimum amortization of the actuarial loss. Minimum Amortization A