QUESTION 8 Use the following information to answer the next few questions: Presented below is information related to the pension plan of Vector Inc for the year 2020, a. The service cost related to pension expense is $240,000 b. The PBO and the ABO at the beginning of the year are $300,000 and $280,000, respectively. The expected return on plan assets is 9% and the settlement rate is 10% c. The OC-Prior Service Cost at the beginning of the year is $140,000. The company has a workforce of 200 employees all who are expected to receive benefits under the plan. The total number of service-years is 1,000 and the service-years attributable to 2020 is 206. The company has decided to use the years-of-service method of amortizing these costs. d. At the beginning of the period fair value of pension plan assets, $280,000. Any amortization of och net loss is recognized on a straight-line basis over the average remaining service life of the employees e. The contribution made to the pension fund in 2020 was $231.000. Question: What amount of interest expense is SUBTRACTED from pension expense in 2020