Kasper, Inc. sponsors a defined-benefit pension plan. The following data relates to the operation of the plan for the year 2013. Service cost $210,000 Contributions to the plan $190,000 Actual return on plan assets $165,000 Projected benefit obligation (beginning of year) $2,600,000 Fair value of plan assets (beginning of year) $1,800,000 The expected return on plan assets and the settlement rate were both 8%. The amount of pension expense reported for 2013 is 

$210,000.00.

$253,000.00.

$274,000.00.

$418,000.00.