Presented below is pension information related to Woods, Inc., for the year 2015: $92,000 Service cost $54,000 Interest on projected benefit obligation $24,000 Interest on vested benefits $12,000 Amortization of prior service cost due to increase in benefits $18,000 Expected return on plan assets The amount of pension expense to be reported for 2015 was $128,000 $164,000 $182,000 $140,000