Beter 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 $ 870,000 Plan assets , January 1 $914,500 AOCI pension gain , January 1 $152,460 Settlement rate 11% Expected return on plan assets $ 52,600 Actual return on plan assets $76,839 Remaining service life of covered employees 10 years Beter always amortizes the minimum amount of any AOCI amounts outside the corridor . What is Beter's net pension expense for 2023?