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

Actual and expected return on plan assets $,$$$14,300$

Benefits paid to retirees

$41,900$

Contributions $($funding$)$

$96,100$

Interest$/$discount rate

$10\%$

Prior service cost amortization

$8,800$

Projected benefit obligation, January $1,2025,529,000$

Service cost

$58,800$

$($a$)$

Compute pension expense for the year $2025.$

Pension expense for $2025$