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

Service cost is $$75000$

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

Actual return on plan assets is $$250000$

There are no prior service costs to amortize

Annual funding contribution is $$100000$

Benefits paid to retirees during the year are $$80000$

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

The projected benefit obligation on January $1,2026$ was $$1200000$

The value of plan assets on January $1,2026$ was $$1000000$

The balance in Other Comprehensive Income$-$Gains$/$Losses is a $$235000$ credit on December $31,2025.$

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

$$40000$ unexpected loss

$$150000$ unexpected loss

$$40000$ unexpected gain

$$150000$ unexpected gain