Bickner Company provides the following information about its defined benefit pension plan for the year 2010. Service cost $90,000 Contributions to the plan 105,000 Prior service cost amortization 10,000 Actual and expected return on plan assets 64,000 Benefits paid 40,000 Plan assets a January 1, 2010 640,000 Projected Benefit Obligation at January 1, 2010 700,000 Accumulated OCI (PSC) at January 1, 2010 150,000 Interest/discount (settlement) rate 10% Compute the pension expense for the year 2010