On January 1, 2015, WOW amended its defined benefit pension plan. The amount of prior service costs caused by this action was $790,000. WOW uses the service method for amortizing prior service costs. The following service years were provided by the company actuary: 2015, 20; 2016, 15; 2017, 13; 2018, 8; and 2019, 5. Twenty employees benefit from this amendment. In 2016, the amortization amount would be: (Do not round your intermediate calculations and round your answer to the nearest whole dollar.)

$194,262.

$259,016.

$103,607.

$168,361.

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