Sandhill Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2025 and 2026. 2025 2026 Projected benefit obligation, January 1 $596,000 Plan assets (fair value and market-related value), January 1 411,600 Pension asset/liability, January 1 184,400 Cr. Prior service cost, January 1 161,400 Service cost 40,300 $58,800 Settlement rate 10% 10% Expected rate of return 10% 10% Actual return on plan assets 35,800 61,100 Amortization of prior service cost 69,500 50,500 Annual contributions 97,300 80,500 Benefits paid retirees 31,200 53,900 Increase in projected benefit obligation 87,100 0 due to changes in actuarial assumptions Accumulated benefit obligation at December 31 720,200 792,000 Average service life of all employees 20 years Vested benefit obligation at December 31 463,600 (a1) Calculate the amortization of the loss (2026) using the corridor approach. Amortization of the loss $