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

Service cost		$92,700
Prior service cost amortization		3,000
Contribution to the plan		50,600
Actual and expected return on plan assets		64,500
Benefits paid		37,100
Plan assets at January 1, 2017		719,300
Accumulated postretirement benefit obligation at January 1, 2017		745,800
Accumulated OCI (PSC) at January 1, 2017		92,900	Dr.
Discount rate		8	%

Compute the postretirement benefit expense for 2017.