Lee Company has a defined benefit pension plan. During 2012, for the first time, Lee experienced a difference between its expected and actual projected benefit obligation. At the beginning of 2013, Lee's actuary accumulated the following information related to Lee's pension plan:

Net loss (1/1/2013) ........................................$ 44,000

Actual projected benefit obligation (1/1/2013) ........ 228,000

Fair value of plan assets (1/1/2013) ..................... 260,000

On December 31, 2013, Lee is in the process of computing the net gain or loss to include in its pension expense for 2013. Lee has determined that the average remaining service life of its employees is 9 years. There was no difference between the company's expected and actual return on plan assets in 2013.

Required:

Compute the amount of the net gain or loss to include in the pension expense for 2013. Indicate whether it is an addition to or a subtraction from pension expense.