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

		1/1/20				12/31/20				12/31/21
Accum. benefit obligation		$	9540000			$	9960000			$	12900000
Projected benefit obligation			10065000				10758000				14307000
Fair value of plan assets			9225000				11220000				12354000
AOCI net (gain) or loss			-0-				( 1542000	)			( 1710000	)
Settlement rate (for year)							10%				10%
Expected rate of return (for year)							7%				6%

Oriole estimates that the average remaining service life is 16 years. Oriole's contribution was $ 1353000 in 2021 and benefits paid were $ 1017000. The corridor for 2021 is

a. $ 858420.

b. $ 673200.

c. $ 1430700.

d. $ 1122000.