Premier Sports Inc Has a Beginning PBO Balance of $628,000

Premier Sports Inc has a beginning PBO balance of $628,000 and a beginning market-related value of plan assets of $560,000. The net actuarial gain at the beginning of the period is $87,500 and the average employee base has a remaining service life of 20 years. What is the required amortization of actuarial gains or losses for the current year?

A) $1,235
B) $3,140
C) $4,375
D) $24,700