Windsor, Inc. received the following information from its pension plan trustee concerning the operation of the company's defined-benefit pension plan for the year ended December 31. 2026. The service cost component of pension expense for 2026 is $520,000 and the amortization of prior service cost due to an increase in benefits is $105,000. The settlement rate is 10%. Actual return on plan assets for 2026 is $280,000. Assume the actual return on plan assets is equal to the expected return on plan assets. What is the amount of pension expense for 2026