Use the Following Information for Questions 74 Through 76

Use the following information for questions 74 through 76.
The following data are for the pension plan for the employees of Lockett Company. Lockett's contribution was $420,000 in 2015 and benefits paid were $375,000. Lockett
estimates that the average remaining service life is 15 years.
-Assume that the actual return on plan assets in 2015 was $265,000. The unexpected gain on plan assets in 2015 was

A) $32,000.
B) $55,000.
C) $35,000.
D) $34,000.