The following information concerns Whitehorse Corp.s defined benefit pension plan.

Defined benefit obligation, 1/1/17 (before amendment)		$ 245,000
Plan assets, 1/1/17		157,000
Discount rate		10%
Annual pension service cost		13,500
Actual return on plan assets		7,850

On January 1, 2017, 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 $ 36,500.

Calculate the pension expense that will be reported in net income for 2017 if Whitehorse applies IFRS.

Pension (benefit/expense) $

Calculate the pension expense that will be reported in net income for 2017 if Whitehorse applies ASPE.

Pension (benefit/expense) $