Pharoah, Inc. received the following information from its pension plan trustee concerning the operation of the company's de ned-bene t pension plan for the year ended December 31, 2026: January 1, 2026 Fair value of pension plan assets Projected bene t obligation Accumulated bene t obligation Accumulated OCI - (Gains / Losses) Actual return on plan assets $5200000 6000000 1080000 0 December 31, 2026 $5600000 6480000 1320000 (160000) 320000 The service cost component of pension expense for 2026 is $400000 and the amortization of prior service cost due to an increase in bene ts is $72000. The settlement rate is 10%. Assuming that the actual return equals the expected return on plan assets, what is the amount of pensio