Kingbird Corporation had a projected benefit obligation of $3,365,000 and plan assets of $3,534,000 at January 1, 2020. Kingbird also had a net actuarial loss of $510,840 in accumulated OCI at January 1, 2020. The average remaining service period of Kingbird's employees is 8.20 years. Compute Kingbird's minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss $ $