Larkspur Corporation had a projected benefit obligation of $2,888,000 and plan assets of $3,087,000 at January 1, 2020. Larkspur also had a net actuarial loss of $450,060 in accumulated OCI at January 1, 2020. The average remaining service period of Larkspur's employees is 7.60 years. Compute Larkspur's minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss $