Bridgeport Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost Prior service cost amortization Contribution to the plan Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Accumulated postretirement benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Discount rate $89,500 3,200 61,300 68,200 38,000 716,000 763,400 93,500 Dr. 8% Compute the postretirement benefit expense for 2017 Postretirement benefit expense (Ctrl)