The following information concerns Carla Vista Corp's defined benefit pension plan. Defined benefit obligation, 1/1/20 (before amendment) $253,000 Plan assets, 1/1/20 164,000 10% Discount rate Annual pension service cost 14,500 Actual return on plan assets 8,200 On January 1, 2020, 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 $29,000. X Your answer is incorrect. Calculate the pension expense that will be reported in net income for 2020 if Carla Vista applies IFRS. Pension expense $ 52400 Calculate the pension expense that will be reported in net income for 2020 if Carla Vista applies IFRS. Pension expense $ 52400 e Textbook and Media x Your answer is incorrect. Calculate the pension expense that will be reported in net income for 2020 if Carla Vista applies ASPE Pension expense 60600 e Textbook and Media