Kingbird Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost		$ 91,300
Contribution to the plan		102,900
Prior service cost amortization		9,500
Actual and expected return on plan assets		64,800
Benefits paid		39,400
Plan assets at January 1, 2017		648,700
Projected benefit obligation at January 1, 2017		694,400
Accumulated OCI (PSC) at January 1, 2017		150,900
Interest/discount (settlement) rate		9	%

Compute the pension expense for the year 2017.

Pension Expense for 2017: $ _________