19.. The following information is related to the defined benefit pension plan of Ace Company for the year: Service cost Contributions to pension plan Benefits paid to retirees Plan assets (fair value), January 1 Plan assets (fair value), December 31 Actual return on plan assets PBO, January 1 PBO, December 31 Discount rate Long-term expected return on plan assets A. $90,000. B. $230,600. C. $121,400. D-$154,000 $ 90,000 140,00 0 -6 110,00 0 540,00 0 650,00 0 80,000 800,00 0 870,00 0 10 9 Assuming no other relevant data exist, what is the pension expense for the year? % % 4

19. The following information is related to the defined benefit pension plan of Ace Company for the year Assuming no other relevant data exist, what is the pension expense for the year? A. $90,000. B. $230,600 C. $121,400 D. $154,000