A government makes a contractual determined contribution to its pension plan in the amount of $8,500 for the year 1. The actuarially determined annual required contribution for year 1 was $13,500. The pension plan paid benefits of $8,200 and reunded employee contrubitions of $800 for year 1. What is the pension expenditure for the general find for year 1? a) $8,500 B.$9,000 C) $10,000 D) $13,500