The following information pertains to Austin's defined pension plan. Plan assets, December 31, 2020 Plan assets, January 1, 2020 Pension expense, 2020 Employer plan contributions, 2020 Benefits paid to retirees, 2020 $400,000 375,000 35,000 35,000 25,000 If the expected return on plan assets was $10,000, what was the unexpected gain or loss (if any) on plan assets for the year? A. $0 B. $5,000 unexpected gain C. $2,000 unexpected loss D. $3,000 unexpected loss