Presented below is pension information related to Roberts Corp. for the year $2012$:

Service cost

$36,000$

Interest on projected benefit obligation

Amortization of prior service cost due to increase in benefits

$12,000$

Expected return on plan assets

$6,000$

The amount of pension expense to be reported for $2012$ is:

A$.$ $$46,000$

B$.$ $$48,000$

C$.$ $$40,000$

D$.$ $$54,000$