The funded status of Hyatt Inc.'s defined benefit pension plan and the balances in prior service cost and the net gain-pensions, are given below. 2013 2013 Beginning Balances Ending Balances PBO 2,300,000 2,400,000 Plan assets 2,501,000 2,591,000 90,000 Funded status 100,000 AOCI - Prior service cost AOCI - Net Gain 325,000 340,000 300,000 300,000 Retirees were paid $270,000 and the employer contribution to the pension fund was $245,000 at the end of 2013. The expected rate of return on plan assets was 10%, and the actuary's discount rate is 7%. There were no changes in actuarial estimates and assumptions regarding the PBO. What is pension expense for 2013