On January $1,$ Crew Inc. reported a $$6,000$ credit balance in its Accumulated OCI$$Pension Gain$/$Loss account related to its pension plan. During the year, the following events occurred.$$

Actual return on plan assets was $$8,000,$ and expected return was $$10,000.$

A gain on the PBO of $$4,000$ was determined by the actuary at December $31,$ based on changes in actuarial assumptions.$$

Crew amortizes unrecognized gains and losses using the corridor approach over the average remaining service life of active employees $(20$ years for this year and next year$).$ Further information on this plan follows for the current year.

Jan. $1$Dec. $31$PBO$$50,000$$$56,000$Fair value of plan assets$30,00034,000$

Required$$

a$.$ Compute amortization of Accumulated OCI$$Pension Gain$/$Loss for the current year using the corridor approach.$$

$Answer $1$

b$.$ Compute the balance in Accumulated OCI$$Pension Gain$/$Loss on December $31$ of the current year.$$

Note: Use a negative sign to indicate an accumulated loss.

$Answer $2$

c$.$ Compute amortization of Accumulated OCI$$Pension Gain$/$Loss for the next year using the corridor approach.$$

Note: Round your answer to the nearest whole dollar.

$Answer $3$

d$.$ Instead, now assume that the company elects to amortize Accumulated OCI$$Pension Gain$/$Loss using the straight$-$line method. Compute amortization of Accumulated OCI$$Pension Gain$/$Loss for $(1)$ this year and $(2)$ next year.

Amortization under the straight$-$line method, this year

$Answer $4$

Amortization under the straight$-$line method, next year

$Answer $5$