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

Service cost		$ 88,700
Contribution to the plan		103,000
Prior service cost amortization		9,800
Actual and expected return on plan assets		63,000
Benefits paid		40,100
Plan assets at January 1, 2020		633,700
Projected benefit obligation at January 1, 2020		699,000
Accumulated OCI (PSC) at January 1, 2020		150,500
Interest/discount (settlement) rate		10	%

Compute the pension expense for the year 2020.

Pension expense for 2020

$