Indigo Co. provides the following information about its postretirement benefit plan for the year 2017.

Service cost		$83,900
Prior service cost amortization		3,100
Contribution to the plan		51,000
Actual and expected return on plan assets		67,100
Benefits paid		42,700
Plan assets at January 1, 2017		697,300
Accumulated postretirement benefit obligation at January 1, 2017		756,400
Accumulated OCI (PSC) at January 1, 2017		103,300	Dr.
Discount rate		8	%

Compute the postretirement benefit expense for 2017.

Postretirement benefit expense

$