Lin Co. is a publicly traded entity that sponsors both a pension plan and a postretirement plan providing other nonpension benefits. The following information relates to the current year's activity of Li's defined benefit postretirement plan: Service cost Return on plan assets Interest cost on accumulated benefit obligation Amortization of actuarial loss Amortization of prior service cost Lin's other postretirement benefit cost is O $240,000 $280,000 $350,000 O $294000 $240,000 60,000 80,000 20,000 10,000