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

Service cost		$ 220,000
Contribution to the plan		265,000
Prior service cost amortization		36,000
Actual and expected return on plan assets		122,000
Benefits paid		210,000
Plan assets at January 1, 2020		1,468,000
Projected benefit obligation at January 1, 2020		1,774,000
Accumulated OCI (PSC) at January 1, 2020		317,000
Interest/discount (settlement) rate		10	%

Compute the pension expense for the year 2020.

Pension expense for 2020

$enter the pension expense for 2020 in dollars