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

Actual return on plan assets			$520000
Amortization of net gain			225000
Amortization of prior service cost due to increase in benefits			420000
Expected return on plan assets			568000
Interest on projected benefit obligation			845000
Service cost			2300000

Pension expense for 2021 is

$2868000.

$2772000.

$3222000.

$3270000.