Indigo Corporation had a projected benefit obligation of $1,360,000 and plan assets of $1,281,000 at January 1, 2017. Indigo also had a net actuarial gain of $225,700 in accumulated OCI at January 1, 2017. The average remaining service period of Indigo employees is 6.9 years. Compute Indigos minimum amortization of the actuarial loss.

Minimun amortization =