The following data are for the pension plan for the employees of Lockett Company.

1/1/20

12/31/20

12/31/21

Accumulated benefit obligation

$5,000,000

$5,200,000

$6,800,000

Projected benefit obligation

5,400,000

5,600,000

7,400,000

Plan assets (at fair value)

4,600,000

6,000,000

6,600,000

AOCL net loss

-0-

960,000

1,000,000

Settlement rate (for year)

10%

9%

Expected rate of return (for year)

8%

7%

Assume that the actual return on plan assets in 2021 was $530,000. The unexpected gain on plan assets in 2021 was:

$68,000.

$64,000.

$110,000.

$70,000.