On January $1,$ Crew Inc. reported a $$6,000$ credit balance in its Accumulated OCl$$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.

$\backslash$table$[[,$Jan. $1,$Dec. $31],[$PBO$,$$$50,000,$$$56,000$