Tamarisk Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost		$ 91,200
Contribution to the plan		104,700
Prior service cost amortization		9,800
Actual and expected return on plan assets		62,800
Benefits paid		40,500
Plan assets at January 1, 2017		632,600
Projected benefit obligation at January 1, 2017		686,700
Accumulated OCI (PSC) at January 1, 2017		152,100
Interest/discount (settlement) rate		9	%

Compute the pension expense for the year 2017.