Larkspur Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost Contribution to the plan Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Accumulated postretirement benefit obligation at January 1, 2017 Discount rate $40,600 10,800 19,800 105,300 347,700 8% Compute the postretirement benefit expense for 2017. Postretirement benefit expense