Ivanhoe Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2025, the following balances relate to this plan. Plan assets $458,800 Projected benefit obligation 574,100 Pension asset/liability 115,300 Accumulated OCI (PSC) 103,900 Dr. As a result of the operation of the plan during 2025, the following additional data are provided by the actuary. Service cost Settlement rate, 8% Actual return on plan assets Amortization of prior service cost Expected return on plan assets Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions Contributions Benefits paid retirees (a) $94,400 54,600 19.100 51,500 75,700 101,100 86,700 Using the data above, compute pension expense for Ivanhoe. for the year 2025 by preparing a pension worksheet. (Enter all amounts as positive.)