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