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	$ 329	$ (354)	269
2024 loss (gain) on plan assets	(20)	(17)	7
2024 loss (gain) on PBO	(32)	25	(282)
Accumulated benefit obligation, January 1	(3,040)	(2,640)	(1,540)
Projected benefit obligation, January 1	(3,400)	(2,760)	(1,790)
Fair value of plan assets, January 1	2,890	2,790	1,640
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 2024.
2. For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2025.

For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2025. Note: Amounts to be deducted should be indicated by a minus sign. Enter your answer in thousands (i.e., 10,000 should be entered as 10). For each independent case, calculate any amortization of the net loss or gain that should be incluc pension expense for 2024. Note: Enter your answer in thousands (i.e., 10,000 should be entered as 10)