Miliam company reported a net loss in AOCI of 60 000 ( with connection to its define benefit pension plan) in last year ending ballance sheet. In the current year, expected return on plan asset was 50 000 and actual return was 42 000. In addition, due to a change in actuarial assumptions, the PBO estimate declines by 20 000. The net loss in AOCI at the end of the current year will be:

48 000

8000

28000

88000