C) Apple Dumpling, Inc. sponsors a defined-benefit pension plan. The following data relates to the operation of the plan for the year 2013. Service cost $240,000 Contributions to the plan $180,000 Actual return on plan assets $145,000 Projected benefit obligation (beginning of year) $2,300,000 Fair value of plan assets (beginning of year) $1,900,000 The expected return on plan assets and the settlement rate were both 8%. The amount of pension expense reported for 2013 is (Points : 5) $424,000.00. $279,000.00. $272,000.00. $240,000.00.