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	$1,889,000
Service cost	105,000
Interest cost	190,000
Retirement benefits paid	182,000
Employer contribution	155,000
Actual return on plan assets	215,000
Amortization of prior service cost	122,000
Amortization of prior-year net pension loss	37,000
Fair value -- pension plan assets, December 31, Year 1	1,825,000

Browns Year 2 net pension cost is
A.	$299,000
B.	$239,000
C.	$454,000
D.	$190,000