The following information relates to the pension plan for the employees of Turner Co.:

	1/1/2020	12/31/2020	12/31/2021
PBO	9,765,000	10,458,000	14,007,000
Fair value of Plan assets	8,925,000	10,920,000	12,054,000
AOCI-net (gain) or loss	0	(1,512,000)	(1,680,000)
Settlement rate for the year		10%	10%
Expected rate of return		8%	7%

Turner estimates that the average remaining service life is 21 years. Turner's contribution was $1,323,000 in 2021 and benefits paid were $987,000. The amortized amount of net gain or loss-AOCI account for year 2021 is:

a) $25,500

b) $20,000

c) $13,300

d) $72,000