At the end of 2020, Coopa Inc. has determined the following adjusted information related to its defined benefit pension plan

Defined benefitobligation..............................................$ 1,320,000

Fair value of pension planassets.....................................1,220,000

The corporation uses IFRS. Assume the net defined benefit liability/asset account at January 1, 2020 was nil. If the contribution to plan assets in 2020 is $ 410,000,what is the pension expense for 2020?Please show the calculations