The following information relates to the pension plan for the employees ofSandhillCo.:

1/1/20 12/31/20 12/31/21

Accum. benefit obligation$8840000 $9260000 $12200000

Projected benefit obligation9365000 10058000 13607000

Fair value of plan assets 8525000 10520000 11654000

AOCI - net (gain) or loss -0- (1472000) (1640000)

Settlement rate (for year) 10% 10%

Expected rate of return (for year) 7% 6%

Sandhillestimates that the average remaining service life is16years.Sandhill's contribution was $1283000in 2021 and benefits paid were $947000.

The corridor for 2021 is