Sage Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost $ 43,300 Contribution to the plan 10,700 Actual and expected return on plan assets 9,900 Benefits paid 21,700 Plan assets at January 1, 2017 104,900 Accumulated postretirement benefit obligation at January 1, 2017 359,500 Discount rate 10 % Compute the postretirement benefit expense for 2017. Postretirement benefit expense $