Oriole, Inc. received the following information from its pension plan trustee concerning the operation of the company's defined-benefit pension plan for the year ended December 31, 2021.

		January 1, 2021				December 31, 2021
Fair value of pension plan assets			$5150000				$5550000
Projected benefit obligation			5950000				6430000
Accumulated benefit obligation			1075000				1315000
Accumulated OCI (Gains / Losses)			0				-165000

The service cost component of pension expense for 2021 is $375000 and the amortization of prior service cost due to an increase in benefits is $71000. The settlement rate is 11% and the expected rate of return is 10%. What is the amount of pension expense for 2021?