Stellar Co. provides the following information about its postretirement benefit plan for the year 2020. Service cost Contribution to the plan Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2020 Accumulated postretirement benefit obligation at January 1, 2020 Discount rate $ 49,500 9,000 10,500 20,900 112,700 309,400 10 % Compute the postretirement benefit expense for 2020. Postretirement benefit expense $