Robin Co. has a defined benefit pension plan that has experienced differences between its expected and actual projected benefit obligation. Data on the plan as of January 1, 2020, follow: Unrecognized net gain Fair value of plan assets Projected benefit obligation $98,000 250,000 380,000 There was no difference between the company's expected and actual return on plan assets during 2020. The average remaining service life of the company's employees is 12 years. Required: Determine the amount of the net gain or loss to be included in pension expense for 2020 and indicate whether it is an increase or decrease in the pension expense calculation