value: 10.00 points Cahal-Michael Company has a postretirement health care benefit plan. On January 1, 2016, the following plan-related data were available Net loss-AOCI Accumulated postretirement benefit obligation Fair value of plan assets Average remaining service period to retirement (S in 000s) S500 4,400 600 15 years (same in previous 10 yrs.) The rate of return on plan assets during 2016 was 10%, although it was expected to be 9%. The actuary revised assumptions regarding the APBO at the end of the year, resulting in a $55,000 increase in the estimate of that obligation Required 1. Calculate any amortization of the net loss that should be included as a component of postretirement benefit expense for 2016 (S in 000s) Net loss 10% of threshold Excess at the beginning of the year Average remaining service vears Amount amortized to 2013 expense