Headland Company provides the following information about its defined benefit pension plan for the year 2020. Service cost $ 213,000 Contribution to the plan 258,000 Prior service cost amortization 36,000 Actual and expected return on plan assets 126,000 Benefits paid 216,000 Plan assets at January 1, 2020 1,384,000 Projected benefit obligation at January 1, 2020 1,854,000 Accumulated OCI (PSC) at January 1, 2020 319,000 Interest/discount (settlement) rate 10 % Compute the pension expense for the year 2020. Pension expense for 2020