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The following information relates to the pension plan for the employees of Swan Co.: Projected benefit obligation Fair value of plan assets AOCI -net (gain)

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The following information relates to the pension plan for the employees of Swan Co.: Projected benefit obligation Fair value of plan assets AOCI -net (gain) or loss Settlement rate (for year) Expected rate of return (for year) 1/1/18 7.510,000 6,950,000 -0- 12/31/18 7.972,000 8,280,000 (2,008,000) 10% 6% 12/31/19 10,338,000 9,036,000 (2,120,000) 10% 6% Swan estimates that the average remaining service life is 15 years. How much of the net (gain) or loss, if any, will Swan amortize to pension expense in 2019

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