XTRA Inc . has beginning- of- the-year present valuses for its projected benefit obligation and market- related values for its pension plan assets. Projected Plan Benefit Assets Obliagion Value 2014 1 , 000 , 000 900, 000 2015 1 , 250, 000 1 , 100 , 000 2016 1 , 600 , 000 1 , 450 , 000 2017 2 , 100 , 000 200, 000 The average remaing service-life per employee in 2014 and 2015 is & years and in 2016 and 2017 is 1 1 years . The net gain or loss that occurred during each year is as follows : 2014 , $165 , 000 gain ; 2015 , $40 , 000 Gain ; 2016 , 30, 000 loss ; and 2017 , 15, 000 loss. Instructions Using the corridor approach , compute the amount of net gain or loss amortized and charged to pension expense in each of the 4 years , setting up an appropriate schedule