Presented Below Is Pension Information Related to Cantaloupe Ltd The Pension Expense to Be Reported for 2020 Is
A)

Presented below is pension information related to Cantaloupe Ltd. for the calendar year 2020. The corporation uses ASPE. $\begin{array}{ll}\text{ Current service costs ............................................. } & \$ 450,000 \\\text{ Actual return on plan assets ................................... } & 105,000 \\\text{ Interest on accrued benefit obligation .....................} & 195,000 \\\text{ Actuarial experience loss ........................................} & 45,000 \\\text{ Past service costs ..................................................} & 82,500 \\ \end{array}$
The pension expense to be reported for 2020 is

A) $ 757,500.
B) $ 697,500.
C) $ 667,500.
D) $ 577,500.