Stars Inc. has a noncontributory defined pension plan for its employees. During 2020, the company had service cost of \(\$ 60,000\), an expected return on plan assets of \(\$ 9,280\), amortization of prior service cost of \(\$ 2,000\), amortization of net pension loss of \(\$ 2,222\), and benefits paid to employees of \(\$ 40,000\). The January 1,2020 , balance in its projected benefit obligation was \(\$ 194,000\). The discount rate is \(10 \%\).

Required 

Calculate pension expense for 2020 .