Calculate corridor for following numbers & please explain the approach/break down.

How to treat Gains or Losses on plan Assets Goal: to not allow individual year volitility affect pension expense or the related liability Therefore: Gains or Losses are smoothed - Know as the Corridor Approach The unrecognized net Gain or Loss balance is considered to large and must be amortized when it exceeds 10% of the larger of the beginning balances of the Projected Benefit Obligation or the Market value of the plan assets. Note: This determination is made at the beginning of the period. 10% Corridor Year 1 Beginnin of year Balances 2019 2020 2021 2022 2 PBO 1,000,000 1,200,000 1,300,000 1,500,000 1,700,000 Plan Assets Market Value 1,000,000 1,100,000 1,700,000 2,250,000 1,750,000 3 4 5 2023