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Cullumber, Inc. received the following information from its pension plan trustee concerning the operation of the company's definedbenefit pension plan for the year ended December 31,2021: The service cost component for 2021 is $147,000 and the amortization of prior service cost is $247,000. The company's actual funding of the plan in 2021 amounted to $514,000. The expected return on plan assets and the settlement rate were both 7%, (a) Determine the pension expense to be reported in 2021. Pension expense