The following information is available for ACME Incorporated's defined benefit pension plan:

	2018
Defined benefit obligation, opening balance	$ 175,000
Fair value of plan assets, opening balance	200,000
Current service cost	50,000
Discount rate	6%
Actual return earned on plan assets	5%
Contributions (funding) paid December 31	62,000
Benefits paid to retirees (paid evenly throughout the year)	50,000
Past service cost due to plan ammendment January 01	87,000

Required: Calculate the interest component of pension expense only under ASPE and under IFRS.