Saver Corporation ended its previous fiscal year with a defined benefit obligation of $137,888 and plan assets of $140,000. On January 1, 2023, the company amended its one-person defined benefit pension plan, resulting in a revised defined benefit obligation at that date of $156,239. As a result of this past service award, Saver’s required contributions into the plan assets increase by $1,300 each year.

(a) Determine the effect that the plan amendment has on Saver’s 2023 defined benefit expense reported in net income, assuming the company follows ASPE.

(b) What if Saver applies IFRS?