Sunland Co. provides the following information about its postretirement benefit plan for the year 2017 Service cost Contribution to the plarn Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Accumulated postretirement benefit obligation at January 1, 2017 Discount rate $46,900 10,500 11,800 21,100 120,800 317,900 10 % Compute the postretirement benefit expense for 2017 Postretirement benefit expense