On January 1,2015,WOW Amended Its Defined Benefit Pension Plan

On January 1,2015,WOW amended its defined benefit pension plan.The amount of prior service costs caused by this action was $720,000.WOW uses the service method for amortizing prior service costs.The following service years were provided by the company actuary: 2015,20;2016,15;2017,12;2018,8;and 2019,5.Twenty employees benefit from this amendment.In 2016,the amortization amount would be:

A) $12,000.
B) $180,000.
C) $144,000.
D) $300,000.