how to calculate gain or loss on assets

Question

The following information relates to the pension plan for the employees of Turner Co.

                                                                           1/1/12                   1/1/13                         1/1/14

Projected benefit obligation                           2,790,000                 2,988,000                   4,002,000

Fair value of plan assets                                 2,550,000                 3,120,000                 3,444,000  

AOCI- net (gain) or loss                                         0                       (432,000)                 (480,000)

Settlement rate (for year)                                                                         11%                       11%

Expected rate of return (for year)                           8%                           7%

Turner estimates that the average remaining service life is 16 years. Turner's contribution was $378,000 in 2013 and benefits paid were $282,000.

The unexpected gain or loss on plan assets in 2013 is

a. $19,680 loss.

b. $11,280 gain.

c. $9,600 gain.

d. $107,280 gain