Marigold SpA provides the following information about its defined benefit pension plan for the year 2022.

Service cost		91,100
Contribution to the plan		103,300
Benefits paid		40,500
Plan assets at January 1, 2022		650,700
Defined benefit obligation at January 1, 2022		694,300
Interest/discount (settlement) rate		10	%

Compute the pension expense for the year 2022.