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

1/1/2012/31/2012/31/21

Accumulated benefitobligation$5,000,000$5,200,000$6,800,000

Projected benefitobligation5,400,0005,600,0007,400,000

Plan assets (at fairvalue)4,600,0006,000,0006,600,000

AOCL-netloss-0-960,0001,000,000

Settlement rate (foryear)10%9%

Expected rate of return (foryear)8%6%

Logan's contribution was $840,000 in 2021 and benefits paid were $750,000.Logan

estimates that the average remaining service life is 15 years.

Assume that the actual return on plan assets in 2021 was $430,000. The unexpected gain on plan assets in 2021 was

A. $64,000.

B. $110,000.

C. $70,000.

D. $68,000.