Whispering Company provides the following information about its defined benefit pension plan for the year 2017. Service cost $ 90,800 Contribution to the plan 106,900 Prior service cost amortization 9,000 Actual and expected return on plan assets 63,500 Benefits paid 40,100 Plan assets at January 1, 2017 642,500 Projected benefit obligation at January 1, 2017 707,800 Accumulated OCI (PSC) at January 1, 2017 152,900 Interest/discount (settlement) rate 11 % Compute the pension expense for the year 2017. Pension expense for 2017 $