Water Inc. has the following balances at 1/1/10 that relate to its defined-benefit pension plan: Plan Assets $800,000 Net Pension Asset 100,000 Accumulated OCI (PSC) 120,000 During 2010, the following additional data is available: Service Cost for 2010 $75,000 Settlement rate 20% Actual return on plan assets in 2010 65,000 Amortization of prior service cost 10,000 Expected return on plan assets 60,000 Unexpected loss from change in projected 65,000 benefit obligation, due to change in actuarial predictions Contributions in 2010 90,000 Benefits paid to retirees in 2010 75,000 Required: Compute pension expense for the year 2010