Wildhorse Company provides the following information about it defined benefit pension plan for the year $2025.$

Service cost $$89,200$

Contribution to the plan amortization $10,300$

Actual and expected return on plan assets $64,100$

Benefits paid $40,100$

Plan assets at January $1,2025632,500$

Projected benefit obligation at January $1,2025702,600$

Accumulated OCI $($PSC$)$ at January $1,2025151,200$

Interest$/$discount $($settlement$)$ rate $11\%$

Compute the pension expense for the year $2025$