The following facts relate to the Gamble Co. postretirement benefits plan for 2018:

Service cost $236,000

Discount rate 10%

EPBO, January 1, 2018 $1,095,000

APBO, January 1, 2018 $900,000

Actual return on plan assets in 2018 $31,500

Expected return on plan assets in 2018 $24,000

The amount of postretirement expense for 2018 is

.

		$294,500.
		$302,000.
		$321,500.
		$326,000