Number 2

Assume that at the beginning of the current year, a company has a net gain-AOCI of $60,700,000. At the same time, assume the PBO and the plan assets are $318,000,000 and $450,600,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. What is the amount of amortization to pension expense for the year?

$6,070,000.

$13,260,000.

$1,562,000.

$1,564,000.