The following data are for the pension plan for the employees of Lockett Company.

1/1/17 12/31/17 12/31/18

Accumulated benefit obligation $5,000,000 $5,200,000 $6,800,000

Projected benefit obligation 5,400,000 5,600,000 7,400,000

Plan assets (at fair value) 4,600,000 6,000,000 6,600,000

AOCL net loss -0- 960,000 1,000,000

Settlement rate (for year 2017 and 2018) 10% 9%

Expected rate of return (for year 2017 and 2018) 8% 7%

Locketts contribution was $840,000 in 2017 and benefits paid were $750,000. Lockett estimates that the average remaining service life is 15 years.

The expected return on plan assets in 2017 was

		$600,000
		$510,000.
		$368,000.
		$1,310,000.

The amount of AOCI-gain/loss amortized in 2017 was

		$0.
		$36,000.
		$28,000.
		$24,000.