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	$ 339	$ (417)	289
2024 loss (gain) on plan assets	(30)	(27)	4
2024 loss (gain) on PBO	(42)	35	(298)
Accumulated benefit obligation, January 1	(3,140)	(2,740)	(1,640)
Projected benefit obligation, January 1	(3,500)	(2,860)	(1,890)
Fair value of plan assets, January 1	2,990	2,890	1,740
Average remaining service period of active employees (years)	14	16	10

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 2024.

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

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{ January 1, 2024 net loss (gain) } & \multicolumn{6}{|c|}{ (\$ in thousands) } \\ \hline & \multicolumn{2}{|c|}{ Case 1} & \multicolumn{2}{|c|}{\begin{tabular}{ll} Case 2 & \end{tabular}} & \multicolumn{2}{|c|}{ Case 3} \\ \hline & $ & 339 & $ & (417) & $ & 289 \\ \hline \multicolumn{7}{|l|}{ Loss (gain) on plan assets } \\ \hline \multicolumn{7}{|l|}{ Amortization } \\ \hline \multicolumn{7}{|l|}{ Loss (gain) on PBO } \\ \hline January 1,2025 net loss or (gain) AOCl & $ & 339 & $ & (417) & $ & 289 \\ \hline \end{tabular}