NOTE QUESTIONS 17 to 19 SHARE INFORMATION - NOTE THE QUESTION DIFFERENCE AT THE END || The information below relates to the Orange & Pear Co's (O&P) 2021 calendar year. O&P follows IFRS. : || Defined Benefit Obligation (DBO) - Jan 1 ... $360,000 || Fair Value (FV) of plan assets - Jan 1...350,000 || Current Service Cost...45,000 || "Contributions" to plan...62,500 || Actual (and expected) return on plan assets...28,000 || Past service costs (effective as of Jan 1)...5,000 || Actual benefits paid to retirees...48,000 || Assuming an interest (discount) rate of 9%, what is the pension expense for the year ended Dec 31, 2021? O $30,000 0 $54,400 O $70,000 0 $54,850