The following information applies to the next 4 questions Freeman Inc provides the following Pension information for the year 2022 Beginning of period account balances Plan Assets $549,000 dr Projected Benefit Obligation $557,000 cr Pension Asset/Liability $ 8,000 CE Accumulated OCI -- Pension Gains/Losses $ 76,000 dr Accumulated OCI - Prior Service Cost $ 23,000 dr Pension information for year 2022 Annual Service Cost $ 39,000 Interest Cost 9% $ 50,130 Actual Return $ 43,810 Expected Return $ 38,360 Contributions $ 45,000 Benefits Paid $ 41,500 Amortization of Prior Service Cost $ 4.600 Average Service Life of all covered employees 14 yrs Changes in Actuarial Assumptions for End of Year Projected Benefit Obligations $615,000 Freeman Inc.'s total Pension Expense for the year 2022 should be O a $144,440 O b.$ 50,770 O c. $ 56,820 O d. $ 101,820 O e. $ 44,720