The following information is related to the defined benefit pension plan of Havana for the year. Service cost Contributions to pension plan Benefits paid to retirees Plan assets (fair value), January 1 Plan assets (fair value), December 31 Actual return on plan assets PBO, January 1 PBO, December 31 Discount rate Long-term expected return on plan assets $ 63,000 111,000 154,000 649,000 757,000 151,000 915,000 915,500 10% 9% Assuming no other relevant data exist, what is the pension expense for the year? Multiple Choice $96,090. $154,500 $63.000 591090