Do It Right, Inc.’ s actuary provided the company with the following information regarding its defined benefit pension plan for the year ended December 31, year 7:

Fair value of plan assets……………………………. $ 5,580,000

Accumulated benefit obligation…………………… 3,400,000

Projected benefit obligation………………………... 4,930,000

Unrecognized prior service cost…………………….   400,000

Unrecognized net gain………………………………        140,000

Expected benefit obligation – Year 8………………. 250,000

The company reported net periodic pension cost of $ 310,000 on its income statement and made a $ 500,000 contribution to the pension plan during year 7. The company’s effective tax rate is 40%. What amount should Do It Right report in accumulated other comprehensive income related to its pension plan on the December 31, year 7 balance sheet?

a. $ 156,000

b. $ 400,000

c. $ 260,000

d. $ 240,000