Presented below is pension information related to Tyler , Inc . for the year 2008 Service cos $72000 Interest on projected benefit obligation 54000 Interest on vested benefits 24.000 Amortization of prior service cost due to increase in benefits 12090 Expected return on plan assets 18000 The amount of pension expense to be reported for 2008 is a . $108 000 b . $144 000 C . $162000 d . $120 000