Kingbird Corporation had a projected benefit obligation of $2,858,000 and plan assets of $3,089,000 at January 1, 2020. Kingbird also had a net actuarial loss of $456,630 in accumulated OCI at January 1, 2020. The average remaining service period of Kingbirds employees is 7.90 years. Compute Kingbirds minimum amortization of the actuarial loss.

Minimum amortization of the actuarial loss