QUESTION 3 (5 points) TBL, Inc. reports the following information for its pension in 2021: actual return on plan assets of $89,500, amortization of net actuarial gain (OCI) of $29,000, expected return on plan assets of $71,600, interest on PBO of $154,000, and service cost of $358,000. Given this information, what will be TBL, Inc.'s total pension cost for the year? (IFO 13) $469,400 $451,500 $411,400 $393,500