Assume that at the beginning of the current year, a company has a net gain-AOCI of $26,600,000. At the same time, assume the PBO and the plan assets are $224,500,000 and $154,400,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. What is the amount of amortization to pension expense for the year?
a) $701,000.
b) $1,979,000.
c) $419,000.
d) $415,000.