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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

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)?

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