X Company reported a net loss in AOCI of 60,000 (with connection to its defined benefit pension plan) in last year's ending balance sheet. In the current year, expected return on plan assets was 50,000 and actual return was 42,000. In addition, due to a change in actuarial assumptions, the PBO estimate declined by 26,000. The net loss in AOCI at the end of the current year will be:

34,000

94,000

42,000

8,000