Kath Companys pension plan began on 1/1/20. During 2020 it earned $21 more on its assets than it expected and changes in actuarial assumptions caused the PBO to increase by $13.

In 2021, actual earnings on plan assets was $9 and expected return was $14. During 2021, actuaries determined that life expectancies are longer than originally estimated, causing the PBO to change by $12.

Gain/loss did not need to be amortized in 2020 or 2021.

What is unamortized gain or loss on 12/31/21? Provide a dollar amount and circle gain or loss.