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The beginning net loss is $33,000. The beginning PBO is $292,000. The beginning plan assets are $281,000. The average service life of the employees is

The beginning net loss is $33,000. The beginning PBO is $292,000. The beginning plan assets are $281,000. The average service life of the employees is 16 years. The amortization of the beginning net loss is

a. 33,000/16

b. (33,000 28,100)/16

c. Zero

d. (33,000-29,200)/16

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