Skysong Corporation had a projected benefit obligation of $ 2,890,000 and plan assets of $ 3,097,000 at January 1, 2020. Skysong also had a net actuarial loss of $ 437,680 in accumulated OCI at January 1, 2020. The average remaining service period of Skysong's employees is 7.90 years Compute Skysong's minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss $