Gingrich Importers provides the following pension plan information.

Fair value of pension plan assets, January 1, 2014	$2,400,000
Fair value of pension plan assets, December 31, 2014	2,725,000
Contributions to the plan in 2014	280,000
Benefits paid retirees in 2014	350,000

From the data above, compute the actual return on the plan assets for 2014.

Actual return on plan assets for 2014

$