Sandhill Corporation ended its previous fiscal year with a defined benefit obligation of $159,950 and plan assets of $162,400. On January 1, 2020, the company amended its one person defined benefit pension plan, resulting in a revised defined benefit obligation at that date of $181,237. As a result of this past service award, Sandhill's required contributions into the plan assets increase by $1,508 each year. Determine the effect that the plan amendment has on Sandhill's 2020 pension expense reported in net income, assuming the company follows ASPE. Pension expense will and net income will by $ in 2020 under ASPE. What if Sandhill applies IFRS? Pension expense will and net income will by $ in 2020 under IFRS