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Shin Corporation had a projected benefit obligation of $3,153,300 and plan assets of $3,380,500 at January 1, 2010. Shin also had a net actuarial loss of $477,025 in accumulated OCI at January 1, 2010. The average remaining service period of Shin's employees is 7.5 years. Compute Shin's minimum amortization of pension loss.

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