Pension plan calculations. The following information is for the pension plan for the employees of Payne, Inc.

		12/31/17	12/31/18
	Accumulated benefit obligation	$2,800,000	$3,760,000
	Projected benefit obligation	3,200,000	4,000,000
	Fair value of plan assets	3,230,000	3,630,000
	AOCI Net (gain) or loss	(425,000)	(480,000)
	Settlement rate	8%	8%
	Expected rate of return	7%	6%

Payne estimates that the average remaining service life is 15 years. Payne's contribution was $450,000 in 2018 and benefits paid were $260,000. Instructions

(a)	Calculate the interest cost for 2018.
(b)	Calculate the actual return on plan assets in 2018.
(c)	Calculate the unexpected gain or loss in 2018.
(d)	Calculate the corridor for 2018 and the amortization of the net gain for 2018.