Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, are shown below: Case 1 Net loss (gain)-AOCI, January 1 2024 loss (gain) on plan assets 2024 loss (gain) on PBO $ 335 (26) ($ in thousands) Case 2 $ (397) (23) Case 3 305 5 (38) Accumulated benefit obligation, January 1 Projected benefit obligation, January 1 Fair value of plan assets, January 1 Average remaining service period of active employees (years) 31 (3,100) (2,700) (310) (1,600) (3,460) (2,820) (1,850) 2,950 2,850 1,700 12 14 10 Required: 1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pens expense for 2024. 2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2025.