Evergreen County contributes and administers a single-employer defined benefit pension plan on behalf of its covered employees. The following information is available for the curent year: Actual

amount contributed to the plan, $120,000; Service cost, $50,000; Interest cost, $20,000; Amortization of deferred amounts, $4,000; Net annual change in amounts normally expected to be liquidated

with expendable available financial resources, $5,000. If the above information was for the General Fund,the current year pension expenditure would be equal to: