The actuary for the pension plan of Brush Inc. calculated the following net actuarial gains and losses:
Net Gain or Loss
Incurred during the Year (Gain) or Loss
2013.................................$ 480,000
2014....................................300,000
2015................................. (210,000)
2016................................. (290,000)
Other information about the company's defined benefit 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 in each of the next four years. The beginning balance of unrecognized net actuarial gain/loss is zero on January 1, 2013. The plan assets' market-related value and fair value are the same for the four-year period. Brush Inc. follows ASPE and accounts for its pension plan under the deferral and amortization approach.
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 2013, 2014, 2015, and 2016. (Round to the nearest dollar.)
(b) What options are available under IFRS to account for the actuarial gains or losses?
(c) What other options are available under the ASPE deferral and amortization approach to account for the actuarial gains or losses?

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Accrued As of January 1 2013 2014 2015 2016 Benefit Plan Assets $2,400,000 2,200,000 2,600,000 3,040,000 Obligation $4,000,000 4,520,000 4,980,000 4,250,000