The following facts relate to the postretirement benefits plan of JMC, Inc. for 2021 Service cost $780,000 Discount rate 8% APBO, January 1, 2021 $4,000,000 EPBO. Tumuary 1, 2021 54,800.000 Avenge remaining service to fall eligibility 20 years Avenge remaining service to expected retirement 25 years The mount of postretirement expense for 2001 O A $1.200.000 OB $1,100.000 C 81,300.000 OD 51,164.000