Net Gain or Loss Hudson Company's actuary has provided the following information concerning the company's defined benefit pension plan at the end of 2013: Fair value of plan assets (1/1/2013) $350,000 Actual projected benefit obligation (1/1/2013) 360,000 Expected projected benefit obligation (1/1/2013) 424,000 Average remaining service life of employees 10 years The difference between the actual and expected projected benefit obligation first occurred in 2012.

Compute the amount of the gain or loss for the Hudson's pension plan at the beginning of 2013.

Gain at the beginning of 2013 $??????

Compute the amount of the net gain or loss to include in Hudson's pension expense for 2013. Indicate whether it is an addition to or a subtraction from pension expense.

Net gain recognized in 2013 subtracted from pension expense $???????