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

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.$

The unexpected gain or loss on plan assets in $2015$ is

a$.$ $$45,920$ loss.

b$.$ $$26,320$ gain.

c$.$ $$9,600$ gain.

d$.$ $$250,320$ gain.