Selected Information about the pension plan of Roman Co. is as follows: 12/31/17 12/31/18 Accumulated benefit obligation $4,700,000 $4,930,000 Projected benefit obligation 4,950,000 5,200,000 Accumulated OCI (net gain or loss) 1,800,000 1,500,000 Fair value of plan assets 4,750,000 4,950,000 Pension expense 1,000,000 1,900,000 Contribution 985,000 1,550,000 Discount rate (for year) 9% 8%

14. What is the corridor for 2018? a. $470,000 b. $495,000 c. $520,000. d. $475,000.

15. The amount of AOCI (net gain or loss) that needs to be amortized in 2018 over the average service period is a. $0. b. $1,305,000. c. $1,005,000. d. $1,325,000.