The Beginning of 2014, Moony, Inc -At the Beginning of 2014,Moony,Inc

the beginning of 2014, Moony, Inc. has a cumulative unrecognized loss of $50,000 in its pension plan. The estimated remaining service period of active employees is 12 years for both years.
$\begin{array}{llr}&2014&2015\\\text { Beginning plan asset value } & \$ 335,000 & \$ 350,000 \\\text { Beginning projected benefit obligation } & 325,000 & 385,000 \\\text { Current year gain or (loss) } & (37,500) & 25,000\end{array}$
-At the beginning of 2014,Moony,Inc.has a cumulative unrecognized loss of $50,000 in its pension plan.The estimated remaining service period of active employees is 12 years for both years. $\begin{array}{llr}&2014&2015\\\text { Beginning plan asset value } & \$ 335,000 & \$ 350,000 \\\text { Beginning projected benefit obligation } & 325,000 & 385,000 \\\text { Current year gain or (loss) } & (37,500) & 25,000\end{array}$
The corridor for amortization for 2015 is

A) $0.
B) $25,000.
C) $35,000.
D) $38,500.