Smith, Inc. has a pension plan with the following data available for 20X1 and 20X2:

	20X1			20X2
Service cost	$	30,000		$	34,000
Interest cost	$	18,000		$	20,000
Actual return on plan assets	$	15,000		$	21,600
Beginning of year plan assets	$	200,000		$	240,000
Discount rate		8	%		8	%
Expected return on plan assets		8	%		8	%

The adjustment to OCI for gain or loss from the return on plan assets for 20X2 is:

Multiple Choice

• $0.

• $2,400 loss.

• $2,400 gain.

• unknown from information provided.