The following information is available for the pension plan of Sunland Company for the year 2020. Actual and expected return on plan assets Benefits paid to retirees Contributions (funding) Interest/discount rate Prior service cost amortization Projected benefit obligation, January 1, 2020 Service cost $ 14,700 40,800 81,100 10 % 7,600 458,000 63,900 (a) Compute pension expense for the year 2020. Pension expense for 2020 $