The following information is available for the pension plan of Nash Company for the year 2020.

Actual and expected return on plan assets		$ 13,800
Benefits paid to retirees		40,000
Contributions (funding)		91,300
Interest/discount rate		9	%
Prior service cost amortization		8,200
Projected benefit obligation, January 1, 2020		496,000
Service cost		65,400

Compute pension expense for the year 2020.

Pension expense for 2020

$enter pension expense for 2017 in dollars