Question - Blaine Inc. shows the following data relating to its pension plan for 2011:

Amortization of unrecognized net loss ................. $ 16,000

Amortization of unrecognized prior service cost ....... 28,000

Expected return on plan assets ........................ 32,000

Actual return on plan assets .......................... 36,000

Interest on projected benefit obligation .............. 70,000

Service cost .......................................... 160,000

What amount should Blaine report for pension expense in 2011?

A) $206,000

B) $238,000

C) $242,000

D) $270,000