Bramble Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost		$ 90,500
Contribution to the plan		103,300
Prior service cost amortization		10,300
Actual and expected return on plan assets		62,800
Benefits paid		39,700
Plan assets at January 1, 2017		642,100
Projected benefit obligation at January 1, 2017		712,900
Accumulated OCI (PSC) at January 1, 2017		148,800
Interest/discount (settlement) rate		9	%

Compute the pension expense for the year 2017.

Pension expense for 2017

$