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

	($ in thousands)
	Case 1	Case 2	Case 3
Net loss (gain)AOCI, January 1	$ 322	$ (340)	256
2024 loss (gain) on plan assets	(13)	(10)	4
2024 loss (gain) on PBO	(25)	18	(267)
Accumulated benefit obligation, January 1	(2,970)	(2,570)	(1,470)
Projected benefit obligation, January 1	(3,330)	(2,690)	(1,720)
Fair value of plan assets, January 1	2,820	2,720	1,570
Average remaining service period of active employees (years)	14	17	12

Required:

For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2024.

For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2025.