QUESTION 2 FMC Inc. provides its employees with a defined benefit pension plan, details of which follow Pension obligation 12/31/20X5 $7,000,000 Plan assets 12/31/20X5 $5,900,000 Discount rate used in actuarial assumptions % Current service cost for the year end of year $590,000 Past service cost improvement in benefits) - 01/01/20X6 560,000 Actuarial gain due to a change in assumption $0 Actual return on plan assets $275,000 Remitted to pension trustee -- evenly throughout year $670,000 Payments to retirees - evenly throughout yean $640,000 What is the net amount that will be charged to pension expense for FMC Inc.'s December 31, 20X6 year end? 3.5623,000 5694,000 $683,000 Od $644,600