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	$	325		$	(345	)	$	265
2021 loss (gain) on plan assets		(16	)		(13	)		2
2021 loss (gain) on PBO		(28	)		21			(270	)
Accumulated benefit obligation, Jan. 1		(3,000	)		(2,600	)		(1,500	)
Projected benefit obligation, Jan. 1		(3,360	)		(2,720	)		(1,750	)
Fair value of plan assets, Jan. 1		2,850			2,750			1,600
Average remaining service period of active employees (years)		12			14			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.