Culver Company provides the following information about its defined benefit pension plan for the year 2017. Service cost $ 89,400 Contribution to the plan 105,700 Prior service cost amortization 10,800 Actual and expected return on plan assets 64,500 Benefits paid 40,200 Plan assets at January 1, 2017 640,200 Projected benefit obligation at January 1, 2017 710,100 Accumulated OCI (PSC) at January 1, 2017 152,200 Interest/discount (settlement) rate 10 % Compute the pension expense for the year 2017. Pension expense for 2017 $