Oriole Inc has a defined$-$benefit pension plan covering its $328$ employees. Oriole agrees to amend its pension benefits. The prior service cost associated with the amendment is $$280140.$ The employees are grouped according to expected years of retirement, as follows:

$\backslash$table$[[$Group$,\backslash$table$[[$Number of$],[$Employees$]],\backslash$table$[[$Expected Retirement$],[$on December $31]]],[$A$,52,2025],[$B$,82,2026],[$C$,122,2027],[$D$,72,2028]]$

Using the straight$-$line amortization over average remaining service ife approach, what is the annual amount of Prior Service Cost anortiation recognized n $2027?$

$$ $$62468$

$$ $$5367$

$$195616$

$370035$