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	$	336		$	(394)		$	277
2021 loss (gain) on plan assets		(27)			(24)			6
2021 loss (gain) on PBO		(39)			32			(281)
Accumulated benefit obligation, Jan. 1		(3,110)			(2,710)			(1,610)
Projected benefit obligation, Jan. 1		(3,470)			(2,830)			(1,860)
Fair value of plan assets, Jan. 1		2,960			2,860			1,710
Average remaining service period of active employees (years)		10			12			7

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.