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 $1$ $ $340$ $ $(410)281$

$2024$ loss $($gain$)$ on plan assets $(31)(28)6$

$2024$ loss $($gain$)$ on PBO $(43)36(290)$

Accumulated benefit obligation, January $1(3,150)(2,750)(1,650)$

Projected benefit obligation, January $1(3,510)(2,870)(1,900)$

Fair value of plan assets, January $13,0002,9001,750$

Average remaining service period of active employees $($years$)10127$

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$$AOCI or net gain$$AOCI as of January $1,2025.$