If the fair value of the plan assets is $260,000 at the beginning of 2015,the beginning of the year projected benefit obligation is $250,000,the cumulative unrecognized gains are $30,000 at the beginning of 2014 and $28,250 at the beginning of 2015,and the average remaining service period of active employees is 10 years,then the amortization of accumulated unrecognized gains for 2015 is

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Compare beginning of year plan assets of $260,000 to beginning of year PBO of $250,000.Plan assets are larger.Corridor = 10% of $260,000 = $26,000.

If the Fair Value of the Plan Assets Is $260,000