The following information for Cullumber Enterprises is given below:

			December 31, 2021
Assets and obligations
	Plan assets (at fair value)			$888000
	Accumulated benefit obligation			1410000
	Projected benefit obligation			1500000
Other Items
	Pension asset / liability, January 1, 2021			42000
	Contributions			480000
	Other comprehensive loss			803700

There were no actuarial gains or losses at January 1, 2021. The average remaining service life of employees is 10 years. The amortization of Other Comprehensive Loss for 2022 is:

a. $0

b. $65370

c. $80370

d. $97800