Wembanyama Corp. has a defined benefit pension plan. The plan is frozen (i.e., no one is earning any new benefits in it), so service cost is zero. The plan reports the following for 2023: Projected benefit obligation, January 1 $953,000 Plan assets, January 1 $869,500 AOCI - pension loss, January 1 $157,470 Settlement rate 10% Expected return on plan assets $70,700 Actual return on plan assets $54,136 Remaining service life of covered employees 10 years Wembanyama always amortizes the minimum amount of any AOCI amounts outside the corridor. What is Wembanyama's net pension expense for 2023