Presented below is information related to Blossom Department Stores , Inc. pension plan for 2026.

Accumulated benefit obligation (at year-end) $ 500,000

Service cost 440,000

Funding contribution for 2026 380,000

Settlement rate used in actuarial computation 9%

Expected and actual return on plan assets 8%

Amortization of PSC (due to benefit increase) 90,000

Amortization of net gains 38,000

Projected benefit obligation (at beginning of period)370,000

Fair value of plan assets (at beginning of period) 260,000

Compute the amount of pension expense to be reporated for 2026?