Crane Corp. provides a defined contribution pension plan for its employees. The plan requires Crane to contribute 5% of employees' gross pay to a fund trustee each year. Crane's total payroll for 2023 was $2,803,800. At the start of 2023,Crane revised the terms of the plan, which resulted in past service costs of $926,000. Crane expects to realize the economic benefits from the plan change for at least five years, beginning in 2023. (a) Calculate Crane's pension benefit expense for 2023 assuming that the company follows IFRS. (Round answer to 0 decimal places, e.g. 5,275. Pension benefit expense