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

Service cost		$86,000
Prior service cost amortization		3,100
Contribution to the plan		54,200
Actual and expected return on plan assets		58,700
Benefits paid		41,900
Plan assets at January 1, 2020		702,500
Accumulated postretirement benefit obligation at January 1, 2020		758,600
Accumulated OCI (PSC) at January 1, 2020		96,700	Dr.
Discount rate		9	%

Compute the postretirement benefit expense for 2020.

Postretirement benefit expense

$