Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below:

	($ in thousands)
	Case 1			Case 2			Case 3
Net loss (gain)AOCI, Jan. 1	$	320		$	(330	)	$	260
2021 loss (gain) on plan assets		(11	)		(8	)		2
2021 loss (gain) on PBO		(23	)		16			(265	)
Accumulated benefit obligation, Jan. 1		(2,950	)		(2,550	)		(1,450	)
Projected benefit obligation, Jan. 1		(3,310	)		(2,670	)		(1,700	)
Fair value of plan assets, Jan. 1		2,800			2,700			1,550
Average remaining service period of active employees (years)		12			15			10

Required: 1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2021. 2. For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2022..