Concord Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost		$ 91,000
Contribution to the plan		104,000
Prior service cost amortization		9,400
Actual and expected return on plan assets		62,900
Benefits paid		39,900
Plan assets at January 1, 2017		630,400
Projected benefit obligation at January 1, 2017		701,800
Accumulated OCI (PSC) at January 1, 2017		153,000
Interest/discount (settlement) rate		10	%

Compute the pension expense for the year 2017.

Pension expense for 2017