Presented below is pension information related to Cantaloupe Ltd. for the calendar year 2020. The corporation uses ASPE.

Current service costs.................................. $450,000

Actual return on plan assets....................... 105,000

Interest on accrued benefit obligation........ 195,000

Actuarial experience loss............................ 45,000

Past service costs....................................... 82,500

The pension expense to be reported for 2020 is