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	$	326		$	(341	)	$	266
2021 loss (gain) on plan assets		(17	)		(14	)		6
2021 loss (gain) on PBO		(29	)		22			(278	)
Accumulated benefit obligation, Jan. 1		(3,010	)		(2,610	)		(1,510	)
Projected benefit obligation, Jan. 1		(3,370	)		(2,730	)		(1,760	)
Fair value of plan assets, Jan. 1		2,860			2,760			1,610
Average remaining service period of active employees (years)		11			13			9

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.