On January 1, 2020, Alpha Inc. reported a $12,000 credit balance in Accumulated OCIPension Gain/Loss related to its defined pension plan. The company had a PBO balance on January 1, 2020, of $80,000 and on December 31, 2020, of $100,000. The company had a plan asset balance on January 1, 2020, of $70,000 and on December 31, 2020, of $98,000. Alpha Inc. amortized unrecognized gains and losses using the corridor approach over the average remaining service life of employees (7 years).

What amount (if any) of the pension gain/loss is amortized in 2020

	a.	$250 increase to pension expense
	b.	$571 decrease to pension expense
	c.	$400 increase to pension expense
	d.	$340 decrease to pension expense