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

1/1/14 12/31/14 12/31/15

Accum. benefit obligation $6,160,000 $6,440,000 $8,400,000

Projected benefit obligation 6,510,000 6,972,000 9,338,000

Fair value of plan assets 5,950,000 7,280,000 8,036,000

AOCI net (gain) or loss -0- (1,008,000) (1,120,000)

Settlement rate (for year) 11% 11%

Expected rate of return (for year) 8% 7%

Turner estimates that the average remaining service life is 16 years. Turner's contribution was $882,000 in 2015 and benefits paid were $658,000.

29. The actual return on plan assets in 2015 is

a. $476,000.

b. $532,000.

c. $686,000.

d. $756,000.

30. The unexpected gain or loss on plan assets in 2015 is

a. $45,920 loss.

b. $26,320 gain.

c. $22,400 gain.

d. $250,320 gain.