The following information is related to the pension plan of Sheridan, Inc. for 2021.

Actual return on plan assets			$330000
Amortization of net gain			130000
Amortization of prior service cost due to increase in benefits			230000
Expected return on plan assets			397000
Interest on projected benefit obligation			655000
Service cost			1350000

Pension expense for 2021 is

a. 1747000

b. 1708000

c. 2035000

d. 1968000