Howard Corp. sponsors a defined-benefit pension plan for its employees. On January 1, 2011, the following balances related to this plan.

Plan assets (market-related value) $450,000

Projected benefit obligation 600,000

Pension asset/liability 150,000 Cr.

Prior service cost 75,000

OCI - Loss 65,000

As a result of the operation of the plan during 2011, the actuary provided the following additional data at December 31, 2011.

Service cost for 2011 $ 75,000

Settlement rate 7%

Actual return on plan assets in 2011 45,000

Expected return on plan assets in 2011 36,000

Amortization of prior service cost 20,000

Contributions in 2011 115,000

Benefits paid retirees in 2011 70,000

Average remaining service life of active employees 10 years

Question 1. Using the corridor method, calculate the amount of loss to be amortized from OCI Loss account in 2011.