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

Service cost		$ 45,000
Contribution to the plan		10,000
Actual and expected return on plan assets		11,000
Benefits paid		20,000
Plan assets at January 1, 2017		110,000
Accumulated postretirement benefit obligation at January 1, 2017		330,000
Discount rate		8	%

Compute the postretirement benefit expense for 2017.

Postretirement benefit expense = _________