The actuary for the pension plan of Brush Inc. calculated the following net actuarial gains and losses:

Other information about the company€™s pension obligation and plan assets is as follows:

Brush Inc. has a stable labour force of 400 employees who are expected to receive benefits under the plan. Their expected average remaining service life is 12 years. The beginning balance of unrecognized net actuarial gain/loss is zero on January 1, 2010. The plan assets€™ market-related value and fair value are the same for the four-year period.
Instructions
(a) Prepare a schedule that shows the minimum amount of amortization of the unrecognized net actuarial gain or loss for each of the years 2010, 2011, 2012, and 2013. (Round to the nearest dollar.)
(b) What other options are available under the IFRS deferral and amortization approach to account for the actuarial gains or losses?
(c) What other options are available under the PE GAAP deferral and amortization approach to account for the actuarial gains or losses?

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Net Gain or Loss Incurred during the Year 2010 2011 2012 2013 (Gain) or Loss $480,000 300,000 (210,000) (290,000) Accrued Obligation Benefit As of January 1 2010 2011 2012 2013 biion Plan Assets $4,000,000 $2,400,000 2,200,000 2,600,000 3.040,000 4,520,000 4,980,000 4,250,000