The following information is available for Blossom Enterprises Ltd for calendar 2023. The corporation uses IFRS.

Plan assets (at fair value) end of year $1,798,000 Defined benefit obligation, end of year $1,918,000 Defined benefit expense $358,000 Contributions for year $322,000

The defined benefit expense to be reported for 2023 is:

a) $120,000 b) $358,000 c) $344,000 d) $322,000