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The defined - benefit pension plan of Patterson Transport includ d Net Loss - - - AOCl of $ 1 0 2 million at January

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The defined-benefit pension plan of Patterson Transport includd Net Loss---AOCl of $102 million at January 1,2024. During year 2024, gain from change in actuarial estimates in PBO was $15 million. Actual return on plan assets was $28 million while the expected return on plan assets was $35 million. Amortization of Net Loss---AOCI for year 2024 was $4 million. What is the balance of Net Loss---AOCl at December 31,2024?
$90 million
$94 million
$92 million
$98 million
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