A government makes a contribution to its pension plan in the amount of $10,000 for year 1. The actuarially-determined annual required contribution for year 1 was $12,500. The pension plan paid benefits of $8,200 and refunded employee contributions of $800 for year 1. What is the pension expense for the Government-Wide Statements for year 1? $8,200 $10,000 $12,500 None of above