Bissell Company received the following reports of its defined benefit pension plan for the current calendar year: PBQ Plan assets Balance, January 1 $460,000 Balance, January 1 $258,000 Service cost 193,000 Actual return 39,000 Interest cost Benefits paid 35,000 Annual contribution (83,000) Benefits paid. 115,000 (83,000) Balance, December 31 $605,000 Balance, December 31 $329,000 The long-term expected rate of return on plan assets is 10%. Assuming no other data are relevant, what is the pension expense for the year