Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below:

	($ in thousands)
	Case 1			Case 2			Case 3
Net loss (gain)AOCI, Jan. 1	$	322		$	(340	)	$	256
2021 loss (gain) on plan assets		(13	)		(10	)		4
2021 loss (gain) on PBO		(25	)		18			(267	)
Accumulated benefit obligation, Jan. 1		(2,970	)		(2,570	)		(1,470	)
Projected benefit obligation, Jan. 1		(3,330	)		(2,690	)		(1,720	)
Fair value of plan assets, Jan. 1		2,820			2,720			1,570
Average remaining service period of active employees (years)		14			17			12

Required: 1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2021. 2. For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2022.