Pension data for Sterling Properties include the following:

Service cost, 2011 ............... $112

Projected benefit obligation, January 1, 2011 .... 850

Plan assets (fair value), January 1, 2011 ...... 900

Prior service cost–AOCI (2011 amortization, $8) .. 80

Net loss–AOCI (2011 amortization, $1) ...... 101

Discount rate ................ 6%

Expected return on plan assets ......... 10%

Actual return on plan assets ........... 11%

Required:

Determine pension expense for 2011.