In 2026 , Wildhorse Company has an actual return on plan assets of $76000. The expected rate of return is 9%. The fair value of plan assets on January 1, 2026 was $1110000, and the fair value of plan assets on December 31,2026 was $1310000. What is the unexpected gain or loss in 2026 (if any)? $41900 unexpected loss $23900 unexpected gain $41900 unexpected gain $23900 unexpected loss