Masterson Inc. has set up a defined benefit plan for its employees.

The following data pertains to the plan:
 
 

Year 2:
Defined benefit obligation, January 1st:	$30,000
Fair Value of Plan Assets, January 1st:	$20,000
Plan amendment during year 1 resulting in additional benefits payable to employee group	$10,000
Actuarial revaluation of DBO (increase)	$3,000
Funding of plan assets during Year	$4,500
Current service cost	$3,500
Benefits paid to retirees	$1,200
Fair Value of Plan Assets, Dec. 31st, Year 2.	$24,800
Actual return on Plan Assets	$1,500
Year 3:
Actuarial revaluation of DBO (increase)	$600
Funding of plan assets	$3,000
Current service cost	$4,000
Benefits paid to retirees	$4,000
Fair Value of Plan Assets, Dec. 31st, Year 3.	$23,950
Actual return on Plan Assets	$150

 Additional information:
 
 - The company has a December 31^st, year-end.
 - The plan is non-contributory.
 - The company's long-term debt is subject to a 6% discount rate.

Provide the answer to the following:

a)  Masterson's pension expense as per IFRS for Year 2 would be? 

b)  What would be the balance in the Defined Pension Liability/Asset account at the end of year 2? Indicate Dr or Cr as well as amount. 

c)  Is Masterson's defined benefit plan, at Dec 31, Year 2 underfunded or overfunded and by how much? 

d)  Masterson's Statement of Financial Position under IFRS for Year 2 would show a year end balance in Accumulated Other Comprehensive Income (AOCI) of how much, assuming the opening balance was 0.  Please indicate amount and Dr. or Cr. balance. 

e)  Masterson's pension expense as per IFRS for Year 3 would be reported as?