The following information is available for Carla Vista Corporation's pension plan for the $2023$ fiscal year:

Defined benefit obligation, $\frac{1}{1}\frac{?}{23},$ accounting basis, before plan amendment $$295,000$

Fair value of plan assets, $\frac{1}{1}\frac{?}{23}$

$325,000$

Current service cost

$63,600$

Discount rate

Actual return on plan assets

Contributions $($funding$)$

$78,200$

Benefits paid to retirees

$42,600$

On January $1,2023,$ Carla Vista amended its pension plan, resulting in past service costs with a present value of $$140,100.$ Carla Vista follows ASPE.

$($a$)$

Your answer is partially correct.

Calculate defined benefit expense for $2023.$

Defined benefit expense $