Rhino Robots Inc. has the following information related to its defined benefit pension plan:

Fair value of plan assets, beginning of year	$3,150,000
Fair value of plan assets, ending of year	3,600,000
Projected benefit obligation, beginning of year	4,750,000
Projected benefit obligation, end of year	5,150,000
Unrecognized net losses	672,000

The average remaining service period of Rhino's employees is 20 years. What is the net loss amortization that Rhino will include in its net periodic pension cost under U.S. GAAP?

• A.

  $0

• B.

  $9,850

• C.

  $7,600

• D.

  $17,850