Vrable Corporation Has a Defined Benefit Pension Plan Required:
for Each Independent Case, Calculate Amortization of the Net

Vrable Corporation has a defined benefit pension plan. Two alternative possibilities for pension-related data for the current calendar year are shown below: $$\begin{array} { | l | r | r | } \hline & \text { Case 1 } & \text { Case 2 } \\\hline \text { Net loss (gain), Jan. 1 } & \$ 240,000 & ( \$ 230,000 ) \\\hline \text { Loss (gain) on plan assets } & ( 8,000 ) & ( 6,000 ) \\\hline \text { Loss (gain) on PBO } & ( 17,000 ) & 12,000 \\\hline \text { ABO, Jan. 1 } & ( 1,900,000 ) & ( 1,500,000 ) \\\hline \text { PBO, Jan. 1 } & ( 2,500,000 ) & ( 1,700,000 ) \\\hline \text { Plan assets, Jan. 1 } & 2,100,000 & 2,000,000 \\\hline \begin{array} { l } \text { Average remaining service } \\\text { period of active employees }\end{array} & & \\\text { (years) } & 10 & 12 \\\hline\end{array}$$ Required:
For each independent case, calculate amortization of the net loss or gain that should be included as a component of pension expense for the current year.