DOS Company has a 5,000,000 life insurance policy on its CEO of which DOS is the beneficiary. Information regarding the policy for one year ended December 31, 2019 follows:Cash surrender value, 1/1/19 - 435,000; Cash surrender value, 12/31/19 - 540,000; annual advance premium paid for the year - 200,000. During 2019, dividends of 30,000 were applied to increase the cash surrender value of the policy. What should be the life insurance expense for 2019?