Ditek Corp. provides a defined contribution pension plan for its employees. The plan requires Ditek to contribute 5% of employees' gross pay to a fund trustee each year. Ditek's total payroll for 2020 was $2,735,864. At the start of 2020, Ditek revised the terms of the plan, which resulted in past service costs of $845,350. Ditek expects to realize the economic benefits from the plan change for at least five years, beginning in 2020. 

(a) Calculate Ditek's pension expense for 2020 assuming that the company follows IFRS. 

(b) Calculate Ditek's pension expense for 2020 assuming that the company follows ASPE. Round to the nearest dollar.