Hijo Corp. is a publicly accountable entity that operates a defined benefit plan for its employees. Data relating to the pension plan is as follows:

Defined benefit obligation (DBO), December 31, 2019	$22,300,000
Plan assets, December 31, 2019	24,500,000
Current service costs (CSC), December 31, 2020	2,200,000
Benefits paid to retirees, December 31, 2020	1,000,000
Actual return on plan assets, December 31, 2020	800,000
DBO, December 31, 2020, per actuary	24,000,000
Yield on high-quality corporate bonds	4%

What is the total gain or loss that will flow to the other comprehensive income (OCI) part of the statement of comprehensive income for the year ended December 31, 2020?

Question 12 options:

a)	$572,000 loss

b)	$180,000 loss

c)	$212,000 gain

d)	$392,000 gain