Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension$-$related data at January $1,2024,$ are shown below:

$\backslash$table$[[,($$ in thousands$)],[$Net loss $($gain$)-$AOCI, January $1,$Case $1,$Case $2,$Case $3,],[2024$ loss $($gain$)$ on plan assets,$$337,$$$(407),297,],[2024$ loss $($gain$)$ on PB$0,(28),(25),5,],[$Accumulated benefit obligation, January $1,(40),33,(301),],[$Projected benefit obligation, January $1,(3,120),(2,720),(1,620),],[$Fair value of plan assets, January $1,(3,480),(2,840),(1,870),],[$Average remaining service period of active,$2,970,2,870,1,720,],[$employees $($years$),,12,15,10]]$

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 loss$-$AOCl or net gain$-$AOCl as of January $1,2025.$

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