Hudson Company's actuary has provided the following information concerning the company's defined benefit pension plan at the end of 2013:
Fair value of plan assets (1/1/2013) $350,000
Actual projected benefit obligation (1/1/2013) 360,000
Expected projected benefit obligation (1/1/2013) 424,000
Average remaining service life of employees 10 years
The difference between the actual and expected projected benefit obligation first occurred in 2012.
Compute the amount of the net gain or loss to include in Hudson's pension expense for 2013.