The following information concerns Blossom Corp.$\text{'}$s defined benefit pension plan.

On January $1,2023,$ the company amended its pension plan, which resulted in a reduction in prior service benefits for current

employees. The present value of the reduced benefits is $$34,000.$

$($a$)$

Calculate the defined benefit expense that will be reported in net income for $2023$ if Blossom applies IFRS.

Defined benefit expense