Crane Inc. provides the following information related to its post-retirement health-care benefits for the year 2020: Defined post-retirement benefit obligation at January 1, 2020 Plan assets, January 1, 2020 Actual return on plan assets, 2020 Discount rate Service cost, 2020 Plan funding during 2020 Payments from plan to retirees during 2020 Actuarial loss on defined post-retirement benefit obligation, 2020 (end of year) Crane Inc. follows IFRS. Calculate the post-retirement benefit expense for 2020. Post-retirement benefit expense 2020 $ $118,000 42,600 3,900 11% 57,000 22,700 6,300 30,300