1 4 points On January 1, 2021, Parashol amended its pension benefit plan to increase benefits for covered employees. Prior to amendment, the PBO was $30 million and the plan assets were $2.0 million. At the time of amendment, the additional prior service cost incurred was $400,000. During the year, $290,000 in service costs were incurred and the discount rate on the PBO was 6% The expected earnings rate on plan assets was 4%. The average service ate for employees was estimated to be 10 years for the prior service costs, using the years of service method. No funding occurred during the year. What is pension expense for 20217 OA$814,000 O $430.000 Oc$790,000 Ob$454,000