Grouper Co. provides the following information about its postretirement benefit plan for the year 2020.

Service cost		$44,400
Contribution to the plan		9,100
Actual and expected return on plan assets		10,200
Benefits paid		20,100
Plan assets at January 1, 2020		102,000
Accumulated postretirement benefit obligation at January 1, 2020		311,800
Discount rate		8	%

Compute the postretirement benefit expense for 2020.