Sunland Corporation had a projected benefit obligation of $3,323,000 and plan assets of $3,561,000 at January 1,2025 . Sunland also had a net actuarial loss of $525,700 in accumulated OCl at January 1,2025 . The average remaining service period of Sunland's employees is 8.0 years. Compute Sunland's minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss $ eTextbook and Media