On January 1 of the current calendar year, the following plan-related data were available. Net loss- $244,000 Projected benefit obligation $2,200,000 Fair value of plan assets $450,000 Average remaining service period to retirement 12 years Calculate any amortization of net loss that should be included as a component of pension expense for the current year. A)2300000 B)4900000 C)900000 D3700000