Sunland Corporation ended its previous fiscal year with a defined benefit obligation of $154,435 and plan assets of $156,800,0n January 1, 2023, the company amended its one-person defined benefit pension plan, resulting in a revised defined beneht obligation at that date of $174,988. As a result of this past service award, Sunland's required contributions into the plan assets increase by $1,456 each ycar. (a) Determine the effect that the plan amendment has on Sunland's 2023 defined benefit expense reported in net income, assuming the company follows ASPE. Defined benefit expense will and net income will by $ in 2023 und