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 $ 338 $ (405) 276 2024 loss (gain) on plan assets (29) (26) 6 2024 loss (gain) on PBO (41) 34 (283) Accumulated benefit obligation, January 1 (3,130) (2,730) (1,630) Projected benefit obligation, January 1 (3,490) (2,850) (1,880) Fair value of plan assets, January 1 2,980 2,880 1,730 Average remaining service period of active employees (years) 11 13 8 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.