The following information relates to the pension plan for the employees of Turner Company: Accum, benefit obligation Projected benefit obligation Fair value of plan assets AOCI net (gain) or loss Settlement rate (for year) Expected rate of return (for year) 1/1/25 $9,240,000 12/31/25 $9,660,000 12/31/26 $12,600,000 9,765,000 10,458,000 14,007,000 8,925,000 10,920,000 12,054,000 -0- (1,512,000) (1,680,000) 11% 11% 8% 7% Turner estimates that the average remaining service life is 16 years. Turner's contribution was $1,323,000 in 2026 and benefits paid were $987,000. The actual return on plan assets in 2026 is O $714,000. O $798,000. O $1,029,000. O $1,134,000.