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

Accumulated benefit obligation 1/1/20X2 1/1/20X3 12/31/20X3 $2,640,000 $2.760,000 $3,600,000 Projected benefit obligation Fair value of plan assets 2.790,000 2,988,000 4,002,000 2,550,000 3,120,000 3,444,000 AOCI-net (gain) or loss -0- 432,000 480,000 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 $378,000 in 20X3 and benefits paid were $282,000. Required: a. Using the corridor approach calculate the amount of gain or loss to be amortized during 20x3