ion 10 The following information relates to the pension plan for the employees of Blackheath Co.: et ered 5 out of 12/31/20 $6,700,000 6.920,000 6,300,000 6,190,000 12/31/19 $6,300,000 6,750,000 6,200,000 6,150,000 (800,000) 1196 7% 12/31/21 $7,000,000 7,370,000 6,840,000 6,750,000 og question Accumulated benefit obligation Projected benefit obligation Fair value of plan assets Market-related value of assets (MRAV Accumulated OCI -Net loss Settlement rate (for year) Expected rate of return (for year) (740,000) 11% 6% (840,000) 11% 8% Quinlan contribution (for year) Benefits Paid (for year) 2019 $510.000 $600,000 2020 $620,000 $560,000 2021 $750,000 $640,000 The average remaining service life is 14 years. The amount of net loss amortized and charged to pension expense in 2021 is: Select one: O a. $0 O b. $214 O c. $7,857 O d. $3,429 O e. $10,571