Sandhill, Inc. received the following information from its pension plan trustee concerning the operation of the company's defined-benefit pension plan for the year ended December 31, 2026: The service cost component of pension expense for 2026 is $500000 and the amortization of prior service cost due to an increase in benefits is $7600. The settlement rate is 9%. Assuming that the actual return equals the expected return on plan assets, what is the amount of pension expense for 2026? $1134000$854000$576000$960000