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

   Actual return on plan assets $400,000

   Amortization of net gain 165,000

   Amortization of prior service cost due to increase in benefits 300,000

   Expected return on plan assets 460,000

   Interest on projected benefit obligation 725,000

   Service cost 1,700,000

   Pension expense for 2021 is

   	a.	$2,490,000.
   	b.	$2,430,000.
   	c.	$2,160,000.
   	d.	$2,100,000.