Records for the Bass Corporation's defined-benefit pension plan show a net unrecognized loss at De- cember 31, 2013, of $30,000, after recording the pension expense for 2013. The average expected ser- vice period of the company's employees is 10 years. The actuary notifies Bass's management that an actuarial gain of $4,000 is determined at January 1, 2014. Actual return for 2014 is $2,000, and ex- pected return is $3,000. The following information also is available for the 2014: Pension plan assets at fair value 20,000 2$ 27,000 90,000 Projected benefit obligation 50,000 The minimum amortization of unrecognized loss increases 2014 pension expense by what amount? a. $2,400 b. $1,700 c. $2,100 d. $2,600