On January 1, 2021, Zimmer Inc. has the following balances: Projected benefit obligation $300,000 Fair value of plan assets $280,000 The company had an accumulated net pension loss at the beginning of the period of $47,000. Any amortization of unrecognized net loss is recognized on a straight-line basis over the average remaining service-life (10 years) of the employees. What is the amount of net gain or loss amortization for 2021 (Corridor approach) A $2,800 B. No amortization C. 54,700 0.51,700