barel Corp. has a defined benefit pension plan. The plan is frozen (i.e., no one is earning any new benefits in it), so service cost is zero. The plan reports the following for 2023: Projected benefit obligation, January 1 Plan assets, January 1 AOCI - pension gain, January 1 Settlement rate Expected return on plan assets Actual return on plan assets Remaining service life of covered employees $870,000 $914,500 $152,460 11% $52,600 $76,839 10 years Barel always amortizes the minimum amount of any AOCI amounts outside the corridor. What is Barel's net pension expense for 2023?