already asked this question and recieved the wrong answer. please only answer if you aware of IFR, thanks

The following information concerns Ivanhoe Corp.'s defined benefit pension plan. On January 1, 2023, the company amended its pension plan, which resulted in a reduction in prior service benefits for current employees. The present value of the reduced benefits is $37,500. Your answer is incorrect. Calculate the defined benefit expense that will be reported in net income for 2023 if Ivanhoe applies IFRS. Defined benefit expense