Blossom Co$.$ provides the following information about its postretirement benefit plan for the year $2020.$

Service cost

Contribution to the plan

Actual and expected return on plan assets

Benefits paid

Plan assets at January $1,2020$

Accumulated postretirement benefit obligation at January $1,2020$

Discount rate

$$46,900$

$10,500$

$11,800$

$21,100$

$120,800$

$317,900$

$10\%$

Compute the postretirement benefit expense for $2020.$

Postretirement benefit expense

$