Stellar Inc has a defined benefit plan for its employees. On December 31, 2019 the company's records showed the following information related to the plan: Pension plan assets Defined benefit obligation $310,600 374,700 All employees are expected to receive benefits under the plan. The company's actuary provided the following information as at December 31, 2020 $48,900 79,600 Current year service cost Past service benefits. wanted July 1, 2020 Expected return on assets Actual return on assets 13% 11% Discount rate on DBO 13% Contributions for the year 35,700 Benefits paid to retirees 14,900 Calculate pension expense for Stellar Inc. for 2020, assuming ASPE is used. $ Pension expense, 2020 Calculate pension expense for Stellar Inc. for 2020, assuming IFRS is used. $ Pension expense, 2020