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 current year Actual amount contributed to the plan, S120,000, Service cost, $50,000, Interest cost, $20,000, Amortization of deferred amounts, 54,000; 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 Pund, the current year pension expenditure would be equal to