Information for the Crane Company pension plan in $2026$ is as follows:

Service cost is $$89000$

Settlement rate is $10\%,$ expected rate of return is $10\%$

Actual return on plan assets is $$390000$

There are no prior service costs to amortize

Annual funding contribution is $$114000$

Benefits paid to retirees during the year are $$94000$

Average service life of all covered employees is $15$ years

The projected benefit obligation on January $1,2026$ was $$1340000$

The value of plan assets on January $1,2026$ was $$1140000$

The balance in Other Comprehensive Income$-$Gains$/$Losses is a $$375000$ credit on December $31,2025.$

What is the unexpected gain or loss for $2026?$

$$40000$ unexpected loss

$$40000$ unexpected gain

$$276000$ unexpected loss

$$276000$ unexpected gain