The following information relates to the defined benefit pension plan of Company Z during 2022: Service cost $ 90,000 Contributions to the pension plan 190,000 Benefits paid to retirees 140,000 Fair value of plan assets, January 1 700,000 Expected return on plan assets 10% Actual return on plan assets 9% PBO, January 1, 2022 880,000 Prior Service Cost, January 1, 2022 84,000 Average remaining years of service of affected employees 12 years Interest rate 11% Assuming no other relevant data exists, what is the pension expense for 2022? A) $123,800. B) $130,800. C) $188,000. D) Some other amount