Lesbo Corporation had a projected benefit obligation of $5,200,000 and plan assets of $5,300,000 at January 1, 2019. Lesotho also had a net actuarial loss of $610,150 in accumulated OCI at January 1, 2019. The average remaining service period of Lesothos employees is 8.5 years. Compute Lesothos minimum amortization of the actuarial loss.