Martinez Corporation had a projected benefit obligation of $1,370,000 and plan assets of $1,294,000 at January 1, 2017. Martinez also had a net actuarial gain of $227,000 in accumulated OCI at January 1, 2017. The average remaining service period of Martinez's employees is 7.50 years. Compute Martinezs minimum amortization of the actuarial loss.

Minimum amortization of the actuarial loss