74. The following information is related to the pension plan of Long, Inc. for 2026. Actual return on plan assets Interest on projected benefit obligation Service cost $400,000 725,000 1,700,000 If actual return equals expected return on plan assets, the pension expense for 2026 is a. $2,490,000. b. $2,430,000. c. $2,160,000. d. $2,025,000. Ans: D, LO: 1, Bloom: AP, Difficulty: Moderate, Min: 3, AACSB: Analytic, AICPA BC: None, AICPA AC: Measurement Analysis and Interpretation AICPA PC: Problem Solving, IMA: Reporting, IFRS: None