The following data are for the pension plan for the employees of Sunland Company. 1/1/20 12/31/20 12/31/21 Accumulated benefit obligation $ 5600000 $ 5800000 $ 7400000 Projected benefit obligation 6000000 6200000 8000000 Plan assets (at fair value) 5200000 6600000 7200000 AOCL - net loss 0 1014000 1060000 Settlement rate (for year) 10% 10% Expected rate of return (for year) 7% 7% Sunland's contribution was $900000 in 2021 and benefits paid were $810000. Sunland estimates that the average remaining service life is 15 years. Assume that the actual return on plan assets in 2021 was $590000. The unexpected gain on plan assets in 2021 was $128000. O $86000. O $70000. O $130000.