Whispering 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: All employees are expected to receive benefits under the plan. The company's actuary provided the following information as at December 31, 2020: Calculate pension expense for Whispering Inc. for 2020, assuming ASPE is used. Pension expense, 2020 $ Calculate pension expense for Whispering Inc. for 2020, assuming IFRS is used. Pension expense, 2020 $