Cullumber, Inc. received the following information from its pension plan trustee concerning the operation of the company's defined- benefit pension plan for the year ended December 31, 2021. January 1, 2021 December 31, 2021 $5650000 $6050000 Fair value of pension plan assets Projected benefit obligation 6450000 6930000 Accumulated benefit obligation 1125000 1365000 Accumulated OCI - (Gains / Losses) 0 - 115000 The service cost component of pension expense for 2021 is $625000 and the amortization of prior service cost due to an increase in benefits is $81000. The settlement rate is 11% and the expected rate of return is 10%. What is the amount of pension expense for 2021? $850500 O $863300 O $735500 O $625000