The following information is related to the defined benefit pension plan of Dreamworld Company 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 $ 66,000 114,000 156,000 650,000 767,000 159,000 905,000 905,500 108 98 Assuming no other relevant data exist, what is the pension expense for the year? Multiple Choice $66.000 $95,000 Multiple Choice $66,000 $95,000 $156,500 $98,000