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

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

Accumulated benefit obligation $7,350,000 $7,644,000 $9,996,000

Projected benefit obligation 7,998,000 8,232,000 10,689,000

Market-related asset value 7,468,000 8,350,000 9,014,000

Plan assets (at fair value) 7,762,000 8,820,000 9,901,000

Unrecognized net loss 0 1,450,000 1,490,000

Settlement rate (for year) 10% 9%

Expected rate of return (for year) 9% 8%

Beaufort's contribution was $1,247,000 in 2018 and benefits paid were $1,102,000. Beaufort estimates that the average remaining service life is 15 years. The actual return on plan assets in 2018 was $749,700. The unexpected gain on plan assets in 2018 was

A) $135,300

B) $81,700

C) $51,800

D) $37,600