Question 21 Barton Inc sponsors a Defined Benefit pension plan. The following data relates to the operation of the plan for the year 2022 $ 230,000 220,000 Service Cost Contributions to the plan Actual Return on Plan Assets Projected Benefit Obligation (beginning of year) Fair Value of Plan Assets (beginning of year) 180,000 2.400,000 1,600,000 The Expected Return on Plan Assets is $160,000, and the Settlement Rate is 10% What is Pension Expense reported for 2022 O a. $230,000 O b. $290,000 O c. $670,000 O d. $470,000 O e. $310,000