Use the following information for questions 14 and 15: Selected information about the pension plan of Roman Co. is as follows: 12/31/17 Accumulated benefit obligation $4,700,000 Projected benefit obligation 4,950,000 Accumulated OCI (net gain or loss) 1,800,000 Fair value of plan assets 4,750,000 Pension expense 1,000,000 Contribution 985.000 Discount rate (for year) 99% 12/31/18 $4.930,000 5,200,000 1,500,000 4,950,000 1,900,000 1,550,000 8% The amount of AOCI (net gain or loss) that needs to be amortized in 2018 over the average service period is O a. $1,305,000 O b. $1,325,000. $1,005,000 Od SO