Borke Corporation follows ASPE and uses the deferral and amortization approach to account for its defined benefit pension plan. The following information is available for Borke Corporation for 2013:
Current service cost...........................................$29,000
Interest on ABO................................................22,000
Expected return on plan assets................................20,000
Amortization of unrecognized past service cost............15,200
Amortization of unrecognized net actuarial loss...............500
Calculate Borke's 2013 pension expense.