Question $4$

$2pts$

The defined$-$benefit pension plan of Pacific Transport included Net Loss$---$ AOCl of $$45$ million at January $1,2024.$ During year $2024,$ gain from change in actuarial estimates in PBO was $$10$ million. Actual return on plan assets was $$21$ million while the expected return on plan assets was $$25$ million. Amortization of Net Loss$---$AOCl for year $2024$ was $$2$ million. What is the balance of Net Loss$---$AOCl at December $31,2024?$

$$ $$41$ million

$$37$ million

$$43$ million

$$39$ million