The following information is available for Wildhorse Corporation$$s pension plan for the $2020$ fiscal year:

Defined benefit obligation, $1/1/20,$ accounting basis, before plan amendment $$257,000$

Fair value of plan assets, $1/1/20329,000$

Current service cost $63,200$

Discount rate $14\%$

Actual return on plan assets $12\%$

Contributions $($funding$)78,300$

Benefits paid to retirees $43,200$

On January $1,2020,$ Wildhorse Corp. amended its pension plan, resulting in past service costs with a present value of $$140,150.$ Wildhorse follows ASPE.

$($a$)$

Calculate pension expense for $2020.$