Herring Wholesale Company has a defined benefit pension plan. On January $1,2024,$ the following pension related data

were available:

The rate of return on plan assets during $2024$ was $9\%,$ although it was expected to be $10\%.$ The actuary revised

assumptions regarding the PBO at the end of the year, resulting in a $$37,000$ decrease in the estimate of that obligation.

Required:

Calculate any amortization of the net gain that should be included as a component of net pension expense for $2024.$

Assume the net pension expense for $2024,$ not including the amortization of the net gain component, is $$339,000.$ What

is pension expense for the year?

Determine the net loss$-$AOCl or net gain$-$AOCl as of January $1,2025.$

Note: For all requirements, enter your answers in thousands $($i$.$e$.200,000$ should be entered as $200).$