The balance of Net Gain-AOCI at the beginning of 2019 is $700. There was no amendment on the terms of the pension plan in 2019. The balance of the Prior Service Cost-AOCI at the beginning of 2019 is $800 (amortization: $80 per year). The average remaining service period of the active employees expected to receive the benefits are 10 years.

What is the balance of Net Gain-AOCI at the end of 2019?

A. $590.

B. $810.

C. $550.

D. $850

The following information pertains to Jinx Corporation's defined benefit pension plan (in thousands): January1,2019ServicecostInterestcost,8%Loss(gain)onPBORetireebenefitspaidDecember31,2019PBO$5,000960?90?$6,100PlanAssetsJanuary1,2019CashContributionsActualreturnonplanassets9%(10%expected)RetireebenefitspaidDecember31,2019$4,000740360