Herring Wholesale Company has a defined benefit pension plan. On January 1,2021 , the following pension related data were available: The rate of return on plan assets during 2021 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 $36,000 decrease in the estimate of that obligation. Required: 1. Calculate any amortization of the net gain that should be included as a component of net pension expense for 2021 . 2. Assume the net pension expense for 2021 , not including the amortization of the net gain component, is $338,000. What is pension expense for the year? 3. Determine the net loss-AOCI or net gain-AOCI as of January 1, 2022. (For all requirements, enter your answers in thousands (i.e. 200,000 should be entered as 200 ).)