Garner Inc. provides the following information related to its postretirement benefits for the year 2022.

Defined postretirement benefit obligation at January 1, 2022 ............... $710,000
Actual return on plan assets (at 10%) ............................................................. 34,000
Discount (interest) rate ......................................................................................... 10%
Service cost ......................................................................................................... 83,000

Instructions

Compute postretirement benefit expense for 2022.