Premier Sports Inc has a beginning PBO balance of $628,000 and a beginning market-related value of plan assets of $560,000. The net actuarial gain at the beginning of the period is $87,500 and the average employee base has a remaining service life of 20 years. What is the required amortization of actuarial gains or losses for the current year?

Answer Choices:

a. 24,700

b. 1,235

c. 3,140

d. 4,375

*I tried answer choice A and it was incorrect*