The table below reports selected beginning and ending balances for the Loch Company's pension plan. Additionally, the average remaining service life of Loch's employees is 10 years. What amount of amortized loss will be included in Loch's 2018 total pension cost? 1/1/Year18 12/31/Year18 Projected Benefit Obligation $5,400,000 $5,600,000 Plan Assets 4,600,000 6,000,000 Accumulated Other Comprehensive Income - Loss 960,000 1,000,000 A. $36,000 B. $42,000. C. $50,000. D. $96,000.