The following information relates to the pension plan for the employees of Blackheath Co.. 12/31/12 56,300,000 6,750,000 6,200.000 6,150,000 12/31/13 $6,700,000 6,920,000 6,300,000 6,190,000 12/31/14 $7,000,000 7.370,000 6.840.000 6,750,000 Accumulated benefit obligation Projected benefit obligation Fair value of plan assets Market-related value of assets (MRAV Accumulated OCI -Net loss Settlement rate (for year) Expected rate of return for year) (740,000) (800,000) 11% 7% (840,000) 11% 8% 6% Quinlan contribution (for year) Benefits Paid (for year) 2013 $510.000 $600.000 2013 S620 000 5560 000 2014 $750 000 $840.000 The average remaining service life is 14 years, The amount of net loss amortized and charged to pension expense in 2014 is Select one a. 50 b. $214 $7,857 $3,429 e 510 571