On January 1 of the current year, a firm's defined benefit pension plan is amended to increase the benefits for seryice already provided by employees through that date. The resulting immediate increase in projected benefit obligation (PBO) i $500 at January 1 . The average remaining service period of employees covered by the amendment is ten years. Service cost for the year is $1,500. Actual and expected return on plan assets is $178. The discount rate is 10%. PBO astianuary 1 , including the effect of the priorservice grant is $2,800. The funding contribution for the current year is $1,800. Compute pension expense for the current year: $1,372$1,602$2,102$1,652