Kingbird Company has experienced tough competition, leading it to seek concessions from its employees in the company's pension plan. In exchange for promises to avoid layoffs and wage cuts, the employees agreed to receive lower pension benefits in the future. As a result, Kingbird amended its pension plan on January 1, 2017, and recorded negative past service cost of $129,800. Current service cost for 2017 is $24,000. Interest expense is $8,900, and interest revenue is $2,000. Actual return on assets in 2017 is $1,500. Compute Kingbird's pension expense in 2017