The following information is available for the pension plan of Carla Vista Company for the year $2025.$

Actual and expected return on plan assets $,$$$14,900$

Benefits paid to retirees

$42,000$

Contributions $($funding$)$

$83,300$

Interest$/$distount rate

$9\%$

Prior service cost amortization

$7,700$

Projected benefit obligation, January $1,2025,511,000$

Service cost

$55,100$

$($a$)$

Compute pension expense for the year $2025.$

Pension expense for $2025$