The following is provided regarding the pension plan of Stevenson Manufacturing Co. 1/1/20XX 12/31/20XX $230,000 $300,000 Account Project Benefit Obligation (PBO) Accumulated OCI- (Gain)/Loss Plan Assets (PA) 30,000 40,000 110,000 135,000 165,000 Pension Liability 120,000 Assume that the average remaining service lives of the plan participants is 10 years. How much (gain)/oss should be amortized in 20XX? $1,800 $1.000 $700 $2,350 SO $600