Question 3. 3. (TCO C) Presented below is pension information related to Amazing Goods, Inc. for the year 2013. Service cost $105,000 Interest on projected benefit obligation $65,000 Interest on vested benefits $14,000 Amortization of prior service cost due to increase in benefits $17,000 Expected return on plan assets $23,000 The amount of pension expense to be reported for 2013 is (Points : 5)

$178,000. $201,000. $164,000. $147,000.