($ in thousands) Case 1 Case 2 Case 3 Net loss (gain)AOCI, January 1 $ 337 $ (407) 297 2024 loss (gain) on plan assets (28) (25) 5 2024 loss (gain) on PBO (40) 33 (301) Accumulated benefit obligation, January 1 (3,120) (2,720) (1,620) Projected benefit obligation, January 1 (3,480) (2,840) (1,870) Fair value of plan assets, January 1 2,970 2,870 1,720 Average remaining service period of active employees (years) 12 15 10 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