In 2026, Dubois Corporation has an actual return on plan assets of $135,000. The expected rate of return is 10%. The fair value of plan assets on January 1, 2026 was $900,000, and the fair value of plan assets on December 31, 2026 was $1,100,000. What is the unexpected gain or loss in 2026 (if any)? A) $36,000 unexpected loss O.B) $45,000 unexpected gain C) $45,000 unexpected loss D) $36,000 unexpected gain