Question $2$

Shin Corporation had a projected benefit obligation of $$4\mathrm{.}300\mathrm{.}000$ and plan assets of

$$4,100,000$ at January $1,2025.$ Shin also had a net actuarial loss of $$565,000$ in

accumulated OCI$-\frac{G}{L}$ at January $1,2025.$ The average remaining service period of Shin's

employees is $5$ years, Compute Shin's minimum amortization of the actuartat loss for $2025,$ if

any, usting the straight$-$line method.