The following information relates to the pension plan for the employees of Crane Co.: 1/1/20 12/31/20 12/31/21 Accum benefit obligation $8040000 $ 8460000 $11400000 Projected benefit obligation 8565000 9258000 12807000 Fair value of plan assets 7725000 9720000 10854000 AOCI - net (gain) or loss (1392000) (1560000) Settlement rate (for year) 10% 10% Expected rate of return (for year) 9% 8% Crane estimates that the average remaining service life is 16 years, Crane's contribution was $1203000 in 2021 and benefits paid were $867000. The amount of AOCI (net gain) amortized in 2021 is $36750 $26250 $17456. $6956