Schiff Co. sponsors a defined benefit pension plan. For the current year, the expected return on plan assets was $100,000. The actual return was $150,000. The companys actuary estimates an increase of $600,000 in the projected benefit obligation. The amount of the projected benefit obligation determined at year-end reflected an increase of only $400,000. If no net gain (loss) was carried in accumulated OCI at the beginning of the year, the amount of net gain (loss) subject to required amortization for the current year is