Pina Company provides the following information about its defined benefit pension plan for the year 2020. Service cost $ 202,000 265,000 Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid 35,000 120,000 218,000 1,397,000 Plan assets at January 1, 2020 Projected benefit obligation at January 1, 2020 Accumulated OCI (PSC) at January 1, 2020 Interest/discount (settlement) rate 1,881,000 333,000 10 % Compute the pension expense for the year 2020. Pension expense for 2020 $