The following information relates to the pension plan for the employees of Pharoah Co.: 1/1/20 12/31/20 12/31/21 Accum. benefit obligation $ 9640000 $ 10060000 $ 13000000 Projected benefit obligation 10165000 10858000 14407000 Fair value of plan assets 9325000 11320000 12454000 AOCI net (gain) or loss -0- (1552000) (1720000 ) Settlement rate (for year) 9% 9% Expected rate of return (for year) 9% 7% Pharoah estimates that the average remaining service life is 16 years. Pharoah's contribution was $1363000 in 2021 and benefits paid were $1027000. The unexpected gain or loss on plan assets in 2021 is O $227400 gain. O $453800 gain. $5600 gain. O $220800 loss