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6 minutes Bella Company's beginning balances include: PBO $500,000 and PA $425,000. The discount rate is 4%. The current period service cost is $40,000; the expected return is $17,000 and the actual return on plan assets is $16,500. Amortization of net pension gains is equal to $3,000 and amortization of Prior Service Cost is $2,000. Pension expense is equal to: $16,500 $18,500. $43,000. $42,000