Response to the following problem:
Shin Corporation had a projected benefit obligation of $3,100,000 and plan assets of $3,300,000 at January 1, 2014. Shin also had a net actuarial loss of $465,000 in accumulated OCI at January 1, 2014. The average remaining service period of Shin's employees is 7.5 years. Compute Shin's minimum amortization of the actuarial loss.