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x Your answer is incorrect. Cullumber Inc. has a defined-benefit pension plan covering its 48 employees. Cullumber agrees to amend its pension benefits. The prior service cost associated with the amendment is $259790. The employees are grouped according to expected years of retirement, as follows: Number of Expected Retirement Group Employees on December 31 A 48 2025 B 78 2026 C 118 2027 D &8 2028 Using the years of service approach, what is the annual amount of Prior Service Cost amortization recognized in 20277 O $5412 O $259790 O $58218 $97656 The following information relates to the pension plan for the employees of Carla Vista Company: 1/1/25 12/31/25 12/31/26 Accum. benefit obligation $8740000 $91460000 $12100000 Projected benefit obligation 2265000 9958000 13507000 Fair value of plan assets 8425000 10420000 11554000 AQCI - net (gain) or loss 0 (14462000) (1630000) Settlement rate (for year) 11% 11% Expected rate of return (for year) B% 7% Carla Vista estimates that the average remaining service life is 16 years. Carla Vista's contribution was $1273000 in 2026 and benefits paid were $937000. The unexpected gain or loss on plan assets in 2026 is O $336000 gain. 2 $68600 gain. O $137200 loss. O $36960 gain