The following facts relate to the Gamble Co. postretirement benefits plan for 2018: Service cost $236,000 Discount rate 10% $1,095,000 $900,000 $31,500 $24,000 , January 1, 2018 APBO, January 1, 2018 Actual return on plan assets in 2018 Expected return on plan assets in 2018 The amount of postretirement expense for 2018 is A) $294,500. B) $302,000. C) $321,500. D) S326,000