Sunland Company sponsors a defined benefit pension plan. The corporations actuary provides the following information about the plan.

		January 1, 2025		December 31, 2025
Vested benefit obligation		$1,650		$1,950
Accumulated benefit obligation		1,950		2,800
Projected benefit obligation		2,270		3,460
Plan assets (fair value)		1,790		2,710
Settlement rate and expected rate of return				10%
Pension asset/liability		480		?

Service cost for the year 2025		$430
Contributions (funding in 2025)		650
Benefits paid in 2025		180

(a)

Compute the actual return on the plan assets in 2025.

Actual return on the plan assets

$450

(b)

Compute the amount of the other comprehensive income (G/L) as of December 31, 2025. (Assume the January 1, 2025, balance was zero.) (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Net pension liability gains and losses

$enter the net pension liability gains and losses in dollars