1. Use the following information as of the beginning of 2020 as it relates to the employees of Turner Co. to answer the following question:

   Employee	Future Years of Service
   Jenny	6
   Don	5
   Linda	3
   Tamara	5
   Sam	7

   Turner's amended its pension plan, increasing its projected benefit obligatin by $117,000.

   Compute the amount of prior service cost amortization for the year 2023 :

   		a) $18,000
   		b) $4,500
   		c) $9,000
   		d) $22,500