Shamrock Corporation had a projected benefit obligation of $3,383,000 and plan assets of $3,578,000 at January 1, 2020. Shamrock also had a net actuarial loss of $497,940 in accumulated OCI at January 1, 2020. The average remaining service period of Shamrock's employees is 7.70 years. Compute Shamrock's minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss $