Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2024, are shown below:

	($ in thousands)
	Case 1	Case 2	Case 3
Net loss (gain)AOCI, January 1	$ 331	$ (371)	291
2024 loss (gain) on plan assets	(22)	(19)	9
2024 loss (gain) on PBO	(34)	27	(300)
Accumulated benefit obligation, January 1	(3,060)	(2,660)	(1,560)
Projected benefit obligation, January 1	(3,420)	(2,780)	(1,810)
Fair value of plan assets, January 1	2,910	2,810	1,660
Average remaining service period of active employees (years)	12	15	10

Required:

For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2024.

For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2025.