Pona, Inc Has a Defined Benefit Pension Plan for Its Employees

Pona, Inc. has a defined benefit pension plan for its employees. The plan assets and projected benefit obligation at the beginning of the year were $608,000. The accumulated benefit obligation at the beginning of the year was $456,000. The expected return on plan assets was 8% while the actual return was 9%. The service cost for the year was $130,841. The actuarially assumed discount rate was 7% and amortization of prior service costs was $17,750.
-The interest cost for the year is

A) $42,560.
B) $31,920.
C) $36,480.
D) $41,040.