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76. HuBCard, Inc. received the following information from its pension plan trustee conceming the operation of the company's defined-benefit pension plan for the year ended

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76. HuBCard, Inc. received the following information from its pension plan trustee conceming the operation of the company's defined-benefit pension plan for the year ended December 31, 2026. The service cost component of pension expense for 2026 is $1,040,000 and the amortization of prior service cost due to an increase in benefits is $210,000. The settlement rate is 10%. Actual return on plan assets is $560,000 and is equal to the expected retum on plan assets. What is the amount of pension expense for 2026

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