In $2026,$ Sunland Company has an actual return on plan assets of $$84000.$ The expected rate of return is $9\%.$ The fair value of plan assets on January $1,2026$ was $$119000,$ and the fair value of plan assets on December $31,2026$ was $$1390000.$ What is the unexpected gain or loss in $2026($if any$)?$

$$41100$ unexpected gain

$$23100$ unexpected gain

$$41100$ unexpected loss

$$23100$ unexpected loss