Bunker Corp. has the following beginning-of-year present values for its accrued benefit obligation, and fair values for its pension plan assets:

The average remaining service life per employee in 2009 and 2010 is 10 years, and in 2011 and 2012 is 12 years. The net actuarial gain or loss that occurred during each year is as follows: 2009, $490,000 loss; 2010, $157,500 loss; 2011, $17,500 loss; and 2012, $43,740 gain. There was no opening balance in the accumulated net actuarial gain/loss account on January 1, 2009.
Instructions
Using the corridor approach, calculate the minimum amount of net actuarial gain or loss that should be amortized and charged to pension expense in each of the four years.

Accrued Benefit Obligation Assets 2009 2010 2011 2012 $3,500,000 3,325,000 4,375,000 4,550,000 35,250,000 4,200,000 5,075,000 6,300,000