Actual return on plan assets $260,000 Projected benefit obligation (beginning of year) $2,900,000 Fair value of plan assets (beginning of year ) $2,700,000 The expected return on plan assets and the settlement rate were both 10%. The amount of pension expense reported for 2013 is(Points : 5) $280,000.00. $310,000.00. $300,000.00. $570,000.00