The following information for Cooper Enterprises is given below:

Plan assets at fair value, December 31, 2011 $150,000

Accumulated benefit obligation, December 31, 2011 $277,500

Projected benefit obligation, December 31, 2011 $300,000

Contributions in 2011 $90,000

Accumulated other comprehensive income gain/loss, 12/31/2011 $125,925

The average remaining service life of employees is 10 years.

A) What is the amount that Cooper Enterprises should report as its net pension liability on its balance sheet as of December 31, 2011?

B) The amortization of Accumulated Other Comprehensive Income Gain/Loss using the corridor approach for 2012 is: