Jordon Corporation obtains the following information from its actuary. All amounts given are as of 1/1/Y2 (beginning of the year). Projected benefit obligation Market-related asset value Unrecognized net loss Average remaining service period 1/1/Y2 $1,530,000 1,650,000 235,000 5.5 years Using the corridor approach, what amount of unrecognized net loss should be recognized as part of pension cost in year 2?