Sage Company provides the following information about its defined benefit pension plan for the year 2020.

Service cost		$ 89,400
Contribution to the plan		105,700
Prior service cost amortization		10,800
Actual and expected return on plan assets		64,500
Benefits paid		40,200
Plan assets at January 1, 2020		640,200
Projected benefit obligation at January 1, 2020		710,100
Accumulated OCI (PSC) at January 1, 2020		152,200
Interest/discount (settlement) rate		10	%

Compute the pension expense for the year 2020.

Pension expense for 2020

$