Information for the Carla Vista Company pension plan in 2026 is as follows: 1. Service cost is $74000 2. Settlement rate is 10%, expected rate of return is 10% 3. Actual return on plan assets is $240000 4. There are no prior service costs to amortize 5. Annual funding contribution is $99000 6. Benefits paid to retirees during the year are $88000 7. Average service life of all covered employees is 15 years 8. The projected benefit obligation on January 1, 2026 was $1190000 9. The value plan assets on January 1, 2026 was $99000 10. The balance in other comprehensive income gains/losses is a $225000 credit on December 31, 2025

What is the amount of amortization of the other comprehensive income gain or loss in 2026?

1. $7067
2. $119000
3. $9900
4. $3100