Lisa Company has a defined benefit pension plan. For year 2021, the following information were available: Service cost $70,000 Interest cost 3,000 Benefits paid for the year 40,000 Expected return on plan assets 6,000 Actual return on plan assets 9,000 Cash deposited with pension trustee 36,000 Amortization of net loss---AOCI 1,000 There were no other pension-related costs. What is the amount of pension expense? (Do not add dollar sign; do not add comma by yourself to your amount; round the answer to the whole number)