Kreter Concepts provides the following information about its postretirement benefit plan for the year 2019.

Service cost............................................................................Russian Rubble 45,000

Contribution to the plan.................................................................................10,000

Actual return on plan assets (at 8%)...............................................................8,800

Benefits paid....................................................................................................20,000

Plan assets at January 1, 2019.....................................................................110,000

Defined postretirement benefit obligation at January 1, 2019...............330,000

Discount (interest) rate.........................................................................................8%

Instructions

Compute the postretirement benefit expense for 2019?