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18. The following data are for the pension plan for the employees of Lockett Company. 1/1/20 12/31/20 12/31/21 Accumulated benefit obligation $5,000,000 $5,200,000 $6,800,000 Projected benefit obligation 5,400,000 5,600,000 7.400.000 Plan assets (at fair value) 4,600,000 6.000.000 6,600,000 AOCL - net loss -0- 960,000 1,000,000 Settlement rate (for year) 10% 9% Expected rate of return (for year) 8% 7% Lockett's contribution was $840,000 in 2021 and benefits paid were $750,000 Lockett estimates that the average remaining service life is 15 years. Assume that the actual return on plan assets in 2021 was $530,000. The unexpected gain on plan assets in 2021 was a $64,000. b. $110,000 c. $70,000. d. $68,000