The following information pertains to Tiller Corp.'s defined benefit pension plan for 2021: Projected benefit obligation 1/1/21 Plan assets 1/1/21 Accumulated OCI - Prior service cost Accumulated OCI - Loss Service cost for 2021 Settlement rate Expected return on plan assets 2,205,000 1,777,500 189,000 225,900 207,000 5% 4% 12 years Estimated future service life of employees What amount will Tiller report as pension expense in its 2021 income statement? How will it be reported?