The following information for Cooper Enterprises is given below:

December 31, 2018

Assets and obligations

Plan assets (at fair value) $600,000

Accumulated benefit obligation 1,110,000

Projected benefit obligation 1,200,000

Other Items

Pension asset / liability, January 1, 2018 30,000

Contributions 360,000

Accumulated other comprehensive loss 503,700

There were no actuarial gains or losses at January 1, 2018. The average remaining service life of employees is 10 years.

The amortization of Other Comprehensive Loss for 2018 is