The following information relates to the pension plan for the employees of Allen Co.: Accumulated benefit obligation Projected benefit obligation Fair value of plan assets AOCI net (gain) or loss Settlement rate (for year) 1/1/20 $9,240,000 12/31/20 $9,660,000 12/31/21 $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) 6% 5% 5% 4% Expected rate of return (for year) Allen estimates that the average remaining service life of employees at 12/31/21 is 12 years. The amount of Accumulated Other Comprehensive Income (net gain) amortized in 2021 is a. $126,000 b. $91,000 $35,000 d. $26,250