Bonita Inc. provided you with the following information pertaining to its 2020 fiscal year end: Current service cost Return on plan assets (actual) Defined benefit obligation, January 1, 2020 Plan Assets, January 1, 2020 Contributions made to the plan (made July 1, 2020) Discount rate (return on corporate bonds) $136,000 202,000 1,364,000 1,201,000 162,000 6% Calculate the pension expense for the 2020 fiscal year end. Bonita reports under IFRS. $ Pension expense