The following information relates to the pension plan for the employees of JMC CO. 1/1/20 12/31/20 12/3121 Accum. benefit obligation $9,240,000 $9,660,000 $12,600,000 Projected benefit obligation 9,765,000 10,458,000 14,007,000 Fair value of plan assets 8.925,000 10.920,000 12,054,000 AOCI-net (gain) or loss -0 (1,512,000) (1,680,000) Settlement rate (for year) 1196 1196 Expected rate of return (for year) 896 796 JMC estimates that the werage remaining service life is 16 years. JMC's contribution was 51,323.000 in 2021 and benefits paid were 5987.000 The amount of AOC (netgan) amortized in 2021 is O A $26 250 OB. $20,344 OC 517457 OD 526775