The following information is available for Wildhorse Corporation

$$

s pension plan for the

$2$

$0$

$2$

$0$

$$fiscal year:

Defined benefit obligation,

$1$

$/$

$1$

$/$

$2$

$0$

$,$

$$accounting basis, before plan amendment $

$2$

$5$

$7$

$,$

$0$

$0$

$0$

$$

Fair value of plan assets,

$1$

$/$

$1$

$/$

$2$

$0$

$3$

$2$

$9$

$,$

$0$

$0$

$0$

$$

Current service cost

$6$

$3$

$,$

$2$

$0$

$0$

$$

Discount rate

$1$

$4$

$\%$

$$

Actual return on plan assets

$1$

$2$

$\%$

$$

Contributions

$($

funding

$)$

$7$

$8$

$,$

$3$

$0$

$0$

$$

Benefits paid to retirees

$4$

$3$

$,$

$2$

$0$

$0$

$$

On January

$1$

$,$

$2$

$0$

$2$

$0$

$,$

$$Wildhorse Corp. amended its pension plan, resulting in past service costs with a present value of $

$1$

$4$

$0$

$,$

$1$

$5$

$0$

$.$

$$Wildhorse follows ASPE. Calculate Define benefit expense