Wing information is for the pension plan for the employees of Carla Vista, Inc. 12/31/25 12/31/26 Accumulated benefit obligation $2,780,000 $3,740,000 Projected benefit obligation 3,080,000 3,980,000 Fair value of plan assets 3,180,000 3,610,000 AOCI-Net (gain) or loss (405,060) (460,000) Settlement rate 7% 7% Expected rate of return 6% 5% Carla Vista estimates that the average remaining service life is 15 years. Carla Vista's contribution was $504,000 in 2020 and the benefits paid were $250,000. (a) Calculate the interest cost for 2026. Interest cost for 2026 $