James Paul Importers provides the following pension plan information.
Fair value of pension plan assets, January 1, 2010.......................................$2,300,000
Fair value of pension plan assets, December 31, 2010...................................2,725,000
Contributions to the plan in 2010......................................................................250,000
Benefits paid retirees in 2010 ..........................................................................350,000

Instructions
From the data above, compute the actual return on the plan assets for 2010.