Question 20 4 pts SOA, Incorporated has a defined benefit pension plan. At the beginning of 2019, the projected benefit obligation is $788,000, and the fair value of plan assets is $802,000. SOA's discount rate is 6%, and the expected rate of return on plan assets is 7%. All employer contributions to the pension fund are made by SOA at the end of each year, and any pension payments to retirees are paid at the end of each year. For 2019, the service cost was $43,000. Calculate the pension expense for SOA for 2019