Lowen Limited has a defined benefit pension plan. Data with respect to the plan, which was initiated in \(20 \mathrm{X} 0\) (in thousands) is as follows:

Required:
1. Using the \(10 \%\) corridor rule, determine the actuarial gain or loss to be included in pension expense in each year from \(20 \mathrm{X} 0\) to \(20 \mathrm{X} 4\). Round any amortization to the nearest thousand.

2. Prepare a schedule of unamortized actuarial gains and losses carryforward, assuming use of the corridor rule, for each year from \(20 \mathrm{X} 0\) to \(20 \mathrm{X} 4\).

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20X0 20X1 20X2 20X3 20X4 Plan assets (31 December) $ 845 $1,210 $1,890 $2,005 $2,475 Defined benefit obligation (31 December) arising during year 1,050 1,450 1,620 2,345 2,810 New actuarial (gains)/losses 100 200 (175) (316) (60) ARSP (years) 18 20 19 21 20