The following data is provided for BC Co.'s defined benefit pension plan for 2020.

1.Current Service Cost.................................................................$260,000

2.Actuarial provided discount rate.................................................3%

3.Pension Plan Assets, beginning of year..............................$26,420,000

4.Plan enhancement for spousal benefits,

effective at the beginning of the year......................................$427,000

5.Pension Fund Manager's expected return for 2020..................3%

6.Pension Plan Obligation, beginning of year..........................$34,260,000

7.Pension vesting of an employee group

earlier than the actuary had originally estimated

recognized at the end of year.....................................................$765,000

8.Sum of dividends, interest and capital appreciation

of plan assets for 2020.................................................................$740,000

9.Payments to pensioners for 2020..............................................$526,000

10. Funding to the pension plan total.............................................$200,000

funded at the beginning of the year; at end of year

Required: Determine only the pension expense to report in normal operations for 2020.