Hall of Fame Co. has a defined benefit pension plan. Two alternative possibilities for pension-related data for current calendar year are shown below

	Case 1	Case 2
net loss (gain), Jan. 1	240,000	(230,000)
Loss (gain)on plan assets	(8,000)	(6,000)
Loss (gain) on PBO	(17,000	12,000
ABO, Jan. 1	(1,900,000)	(1.500,000)
PBO, Jan. 1	(2,5000,000)	(1,700,000)
1 Plan assets, Jan.1	2,100,000	2,000,000
Average remaining service period of active employees(years)	10	12

Required: (1.) For each independent case, calculate amortization of the net loss or gain that should be included as a component of pension expense for the current year.