Carla Vista Corporation has the following information available concerning its post-retirement benefit plan for 2020:

Current service cost		$80,750
Interest cost on DBO, discount rate at 6%		65,850
Return on plan assets, using 6% discount rate		47,050
Actual return on plan assets for 2020		53,250

1-Assuming Carla Vista follows IFRS, calculate Legacys 2020 post-retirement benefit expense that will be included in net income.

2-Assuming Carla Vista follows ASPE, calculate Legacys 2020 post-retirement benefit expense that will be included in net income.