(Computation of Pension Expense) Rebekah Company provides the following information about its defined benefit pension plan for the year 2011.

Service cost $ 90,000 Contribution to the plan 105,000 Prior service cost amortization 10,000 Actual and expected return on plan assets 64,000 Benefits paid 40,000 Plan assets at January 1, 2011 640,000 Projected benefit obligation at January 1, 2011 800,000 Accumulated OCI (PSC) at January 1, 2011 150,000 Interest/discount (settlement) rate 10%

Instructions Compute the pension expense for the year 2011.