Splish Corporation had a projected benefit obligation of $1,280,000 and plan assets of $1,204,000 at January 1, 2017. Splish als had a net actuarial gain of $224,000 in accumulated OCI at January 1, 2017. The average remaining service period of Splish' employees is 8 years. Compute Splish's minimum amortization of the actuarial loss. Minimum Amortization $