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The following information pertains to Havana Corporation's defined benefit pension plan: ($ in thousands) 2021 Beginning balances 2022 Beginning balances Projected benefit obligation $ (7,200

The following information pertains to Havana Corporation's defined benefit pension plan:

($ in thousands) 2021 Beginning balances 2022 Beginning balances
Projected benefit obligation $ (7,200 ) $ (7,704 )
Plan assets 6,900 7,536
Prior service costAOCI 720 640
Net lossAOCI $ 840 $ 880

At the end of 2021, Havana contributed $720 thousand to the pension fund and benefit payments of $714 thousand were made to retirees. The expected rate of return on plan assets was 10%, and the actuary's discount rate is 7%. There were no changes in actuarial estimates and assumptions regarding the PBO. What is Havanas 2021 gain or loss on plan assets?

Multiple Choice

  • $320.0 thousand.

  • $207.0 thousand.

  • None of these are correct.

  • $113.0 thousand.

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