please explain the math behind number 6.

Use the following information to answer the next two questions. $4,195,000 3,980,000 3,680,000 3,726,000 26,800 Balances or Values at December 31, 2022 Projected benefit obligation Accumulated benefit obligation Vested benefit obligation Fair value of plan assets Accumulated OCI - Net loss (zero balance at January 1, 2022) 5. What is the amount of pension liability (asset) as December 31, 2022 a. S(46,000). b. $254,000 c. $469,000 d. S(469,000) 6. What is the amortization of net loss for 2022? a. SO. b. $2,680. c. $26.800. d. $419,500