The following information for Crane Enterprises is given below: Asset and obligations Plant assets (at fair value) $864000 Accumulated benefit obligation $1385000 Projected benefit obligation $1475000 Other Items Pension asset / liability, January 1, 2026 $41000 Contributions $470000 Other comprehensive loss in 2026 $778700

There was no actuarial gain or losses at January 1, 2026. The average remaining service life of employees is 10 years.

The amortization of Other Comprehensive Loss for 2026 is

(a) $63120

(b) $95400

(c) $77870

(d) $0