The following information pertains to Best Corporation's defined benefit pension plan for the year 2021:

Service cost. $60,000

Net gain-AOCI (2021 Amortization, $2,000). $116,000

Contributions to pension plan. $110,000

Prior service cost -AOCI (2021 Amortization, $10,000) $100,000

Benefits paid to retirees. $150,000

Plan assets (fair value), January 1 : 800,000

Plan assets (fair value), December 31: 750,000

Actual return on plan assets: 70,000

PBO, January 1: 700,000

PBO. December 31: 960,000

Discount rate: 10%

Long-term expected return on plan assets: 9%

Assuming no other relevant data exist, what was the pension expense for the year 2021?

A. $60,000.

B. $64,000.

C. $66,000.

D. $70,000.

E. $68,000.