Oriole uses ASPE. Oriole received the following information from its pension plan trustee concerning their defined benefit pension plan for calendar 2023: Jan. 1, 2023 Dec. 31, 2023 Fair value of plan assets $2102000 $2253500 Accrued benefit obligation 2410000 2587500 For 2023, the current service cost is $180000. The interest rate on the liability is 10% and the actual rate of return on plan assets is 9%. The defined benefit expense to be reported for 2023 is $216900. $180000. O $231820. $266508.