Legacy Corporation has the following information available concerning its post-retirement benefit plan for 2020: 

Current service cost...................................................$130,000 

Interest cost on DBO, discount rate at 6%..................65,500 

Return on plan assets, using 6% discount rate..........48,000 

Actual return on plan assets for 2020.........................54,000 

Assuming Legacy follows IFRS, 

(a) Calculate Legacy's 2020 post-retirement benefit expense that will be included in net income. 

(b) Calculate the post-retirement benefit expense included in net income if Legacy applies ASPE and describe any disclosure requirements.