Company A has a pension plan. On December 31, 2021, the following pension related data were available: Projected Benefit Obligation, beginning $860 Plan Assets, beginning 850 Prior service cost - AOCI (amortization $4 per year) 12 Net gain - AOCI (any amortization over 8 years) 110 Service cost 112 Interest cost, discount rate, 5% 43 Actual return on plan assets 55 Expected return on plan assets 45 Cash contributions 117 Pension benefits paid 44 What is Pension Expense? $114 $111 $100 $101