Current Attempt in Progress

The following information is available for the pension plan of Carla Vista Company for the year $2025.$

Actual and expected return on plan assets $,$$$13,800$

Benefits paid to retirees

$40,000$

Contributions $($funding$)$

$91,300$

Interest$/$discount rate

Prior service cost amortization

$8,200$

Projected benefit obligation, January $1,2025,496,000$

Service cost

$65,400$

$($a$)$

Compute pension expense for the year $2025.$