Vaughn Corporation had a projected benefit obligation of $3,104,000 and plan assets of $3,300,000 at January 1, 2020. Vaughn also had a net actuarial loss of $455,600 in accumulated OCI at January 1, 2020. The average remaining service period of Vaughn's employees is 8.00 years. Compute Vaughn's minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss $