Brown Industries operates a defined benefit pension plan. Information received from the actuary and the trustee related to the Year 2 pension plan includes the following Projected benefit obligation, January 1, Year 2 Service cost Interest cost Retirement benefits paid Employer contribution Actual return on plan assets Amortization of prior service cost Amortization of prior-year net pension loss Fair value - - pension plan assets, December 31, Year 1 $1,889,000 105,000 190,000 182,000 155,000 215,000 122,000 37,000 1,825,000 Brown's Year 2 net pension cost is A. $454,000 B. $299,000 C. $190,000 D. $239,000