Crane, Inc. sponsors a defined benefit pension plan. The following data relates to the operation of the plan for the year 2026: Service cost Contributions to the plan $225000 210000 Actual return on plan assets 150000 Projected benefit obligation (beginning of year) 3000000 Fair value of plan assets (beginning of year) 1800000 Settlement rate 11 % If the actual return equals the expected return on plan assets, the amount of pension expense reported for 2026 is