Assume That at the Beginning of the Current Year, a Company

Assume that at the beginning of the current year, a company has a net gain-AOCI of $60,000,000. At the same time, assume the PBO and the plan assets are $300,000,000 and $450,000,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. What is the amount of amortization to pension expense for the year?

A) $6,000,000.
B) $15,000,000.
C) $1,500,000.
D) $7,500,000.[$60,000,000 ($450,000,000 10%) ]/10 = $1,500,000