Pearl Inc. provided you with the following information pertaining to its 2020 fiscal year end: Current service cost $136,000 Return on plan assets (actual) 218,000 Defined benefit obligation, January 1, 2020 1,584,000 Plan Assets, January 1, 2020 1,312,000 190,000 Contributions made to the plan (made July 1, 2020) Discount rate (return on corporate bonds) 6% Calculate the pension expense for the 2020 fiscal year end. Pearl reports under IFRS. $ Pension expense