On January 1, 2017, Idaho Co. has the following balances: Projected benefit obligation Fair value of plan assets $2,100,000 $1,800,000 The settlementrate is 10%. A plan amendment, which granted prior service benefits, occurred during 2015. Other data related to the pension plan for 2017 are: Service cost Prior service costs amortization Contributions Benefits paid Actual and Expected return on plan assets Amortization of unrecognized gain in excess of the corridor $180,000 60,000 105,000 300,000 237,000 18,000 The balance of the projected benefit obligation at December 31, 2017 is