A company's defined benefit pension plan had a PBO of $269,000 on Jan A company's defined benefit pension plan had a PBO | Page 6

PBO, January 1

950,00
0

PBO, December 31

958,00
0

Discount rate

10%

Long-term expected return on plan

9%

assets

Assuming no other relevant data exist, what is the pension expense for the
year?

$68,000.
$163,000.
$101,500.
$104,500.