The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2013 and 2014 are presented below ($ in millions):

Information Provided by Pension Plan Actuary:

Projected benefit obligation as of December 31, 2012 = $1,800.

Prior service cost from plan amendment on January 2, 2013 = $400 (straight-line amortization for 10-year average remaining service period).

Service cost for 2013 = $520.

Service cost for 2014 = $570.

Discount rate used by actuary on projected benefit obligation for 2013 and 2014 = 10%.

Payments to retirees in 2013 = $380.

Payments to retirees in 2014 = $450.

No changes in actuarial assumptions or estimates.

Net gain