Shin Corporation had a projected benefit obligation of $3,400,000 and plan assets of $3,000,000 at January 1, 2020. Shin also had a net actuarial loss of $395,000 in accumulated OCI at January 1, 2020. The average remaining service period of Shin's employees is 15 years. Compute Shin's minimum amortization of the actuarial loss. $3,000 $18,000 0 $0 $45,000