The following information for Cooper Enterprises is given below:

There were no actuarial gains or losses at January $1,2015.$ The average remaining service life

of employees is $10$ years.

What is the pension expense that Cooper Enterprises should report for $2015?$

a$.$ $$304,200$

b$.$ $$440,000$

c$.$ $$240,000$

d$.$ $$335,800$