he following information relates to the pension plan for the employees ofSunlandCo.:

1/1/2012/31/2012/31/21

Accum. benefit obligation$9840000$10260000$13200000Projected benefit obligation103650001105800014607000Fair value of plan assets9525000

1152000012654000AOCI - net (gain) or loss-0-(1572000)(1740000)Settlement rate (for year)10%10%Expected rate of return (for year)7%6%

Sunlandestimates that the average remaining service life is16years.Sunland's contribution was $1383000in 2021 and benefits paid were $1047000.

The unexpected gain or loss on plan assets in 2021 is

$354000loss.

$567000gain.

$106800gain.

$106200gain.