Pharoah Inc. provided you with the following information pertaining to its 2023 fiscal year end:

Current service cost	$150,000
Return on plan assets (actual)	207,000
Defined benefit obligation, January 1, 2023	1,610,000
Plan Assets, January 1, 2023	1,327,000
Contributions made to the plan (made July 1, 2023)	169,000
Discount rate (return on corporate bonds)	6%

Calculate the defined benefit expense for the 2023 fiscal year end. Pharoah reports under IFRS.