Presented below is pension information for Green Company for the year 2015:

Expected return on plan assets $24,000

Interest on vested benefits 15,000

Service cost 50,000

Interest on projected benefit obligation 21,000

Amortization of prior service cost due to increase in benefits 18,000

The amount of pension expense to be reported for 2015 is

		a. $113,000.
		b. $89,000.
		c. $60,000.
		d. $65,000.