Pumpkin Ltd. received the following information from its pension plan trustee concerning their defined benefit pension plan for the year ended December 31, 2023 January 1, 2023 December 31, 2023 Defined benefit obligation $3,500,000 $3,990,000 Fair value of plan assets 1,750,000 1,882,000 For 2023, the service cost is $210,000 and past service cost (effective Jan. 1) is $100,000. During 2023, Pumpkin contributed $595,000 to the plan. The discount rate is 8%. Pumpkin uses IFRS. Instructions a) Calculate the defined benefit expense to be reported in 2023