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The following information relates to the pension plan for the employees of Crane Co.: 1/1/20 12/31/20 12/31/21 Accum. benefit obligation $ 8040000 $ 8460000 $

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

1/1/20 12/31/20 12/31/21
Accum. benefit obligation $ 8040000 $ 8460000 $ 11400000
Projected benefit obligation 8565000 9258000 12807000
Fair value of plan assets 7725000 9720000 10854000
AOCI net (gain) or loss -0- (1392000 ) (1560000 )
Settlement rate (for year) 9% 9%
Expected rate of return (for year) 9% 8%

Crane estimates that the average remaining service life is 16 years. Crane's contribution was $1203000 in 2021 and benefits paid were $867000. The corridor for 2021 is:

A

$972000.

B

$1152630.

C

$777600.

D

$1024560.

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