Smith, Inc. has a pension plan with the following data available for 2018 and 2019:

	2018			2019
Service cost	$	30,000		$	34,000
Interest cost	$	18,000		$	20,000
Actual return on plan assets	$	15,000		$	21,600
Beginning of year plan assets	$	200,000		$	240,000
Discount rate		8	%		8	%
Expected return on plan assets		8	%		8	%

If the beginning cumulative net actuarial gains are $30,000, the fair value of the plan assets is $200,000 at the beginning of 2018, and the average remaining service period of active employees is 10 years, the amortization of actuarial gains for 2018 is:

A. $750

B. $0

C. $1,000

D. $2,000