Wiley Corp. provides a defined benefit pension plan for its employees. The trustee administering the plan provided the following information for the year ended December 31, 2020:

Fair value of plan assets, Jan 1......................................... $ 1,200,000

Defined benefit obligation, Jan 1..................................... 1,270,000

Current service cost......................................................... 300,000

Employer's contributions ............................................... 360,000

Past service cost (at Jan 1)............................................... 30,000

Benefits paid retirees....................................................... 325,000

Actual return on plan assets ............................................ 5%

Interest (discount) rate.................................................... 8%

a. What is the pension expense to reported for 2020 using ASPE?

b. What is the pension expense to be reported for 2020 using IFRS?