39. Data pertaining to the postretirement health care benefit plan of Livraison Delivery Service include the following for the current calendar year.

Service Cost	$140,000
Accumulated postretirement benefit obligation (APBO), January 1	$840,000
Plan assets (fair value), January 1	$360,000
Prior service cost (current year amortization, $3,000)	$ 78,000
Retiree benefits paid (end of year)	$ 64,000
Net gain (current year amortization, $1,000)	$ 42,000
Contribution to heath care fund (end of year)	$ 81,000
Return on plan assets (acutal and expected)	7%
Discount rate	6%

Determine Livraison 's postretirement benefit expense for the current year. Show your computations and clearly label your final answer in the box below.