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

Service cost		$ 46,500
Contribution to the plan		9,300
Actual and expected return on plan assets		9,900
Benefits paid		18,700
Plan assets at January 1, 2020		115,800
Accumulated postretirement benefit obligation at January 1, 2020		297,700
Discount rate		10	%

Compute the postretirement benefit expense for 2020.

Postretirement benefit expense

$enter the postretirement benefit expense for 2017 in dollars