(TCO C) Presented below is pension information related to Woods, Inc. for the year 20XX.

Service cost	$84,000
Interest on projected benefit obligation	$76,000
Interest on vested benefits	$30,000
Amortization of prior service cost due to increase in benefits	$14,000
Expected return on plan assets	$21,000

The amount of pension expense to be reported for 20XX is

$109,000 $153,000 $174,000 $123,000