Presented below is pension information for Green Company for the year 2026: Actual return on plan assets $72,000 Interest on vested benefits 45,000 Service cost 150,000 Interest on projected benefit obligation 63,000 Amortization of prior service cost due to increase in benefits 54,000 If the actual return equals the expected return on plan assets, the amount of pension expense to be reported for 2026 is $339,000. O $267,000. O $180,000. O $195,000.