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	$ 333	$ (371)	279
2024 loss (gain) on plan assets	(24)	(21)	7
2024 loss (gain) on PBO	(36)	29	(285)
Accumulated benefit obligation, January 1	(3,080)	(2,680)	(1,580)
Projected benefit obligation, January 1	(3,440)	(2,800)	(1,830)
Fair value of plan assets, January 1	2,930	2,830	1,680
Average remaining service period of active employees (years)	10	11	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.