Problem 1: Comprehensive exercise on defined benefit pension plans (46 pts). Orpheum Productions has a defined benefit pension plan. On December 31, 2018 (the end of Orpheum's fiscal year), the following pension-related data were available: ($ in millions) $240 41 12 Projected Benefit Obligation Balance, January 1, 2018 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid Balance, December 31, 2018 Plan Assets Balance, January 1, 2018 Actual return on plan assets Expected return on plan assets, $22.5) Cash contributions Pension benefits paid Balance, December 31, 2018 January 1, 2018, balances: Prior service cost-AOCI (amortization $4 per year) Net gain-AOCI (any amortization over 15 years) (5) (20) $268 $250 20 35 (20) $285 $24 40 Required: a. Calculate the amount of net gain-AOCI amortization in 2018, if any (4 pts)