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:

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 2024.
2. For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2025.