Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension$-$related data at January $1,2024,$ are shown below:

$\backslash$table$[[,($$ in thousands$),],[$Net loss $($gain$)-$AOCI, January $1,$Case $1,$Case $2,$Case $3],[2024$ loss $($gain$)$ on plan assets,$$337,$$$(407),297],[2024$ loss $($gain$)$ on PBO,$(28),(25),5],[$Accumulated benefit obligation, January $1,(40),33,(301)$