What Is OTC's Pension Expense for the Year

What is OTC's pension expense for the year?

A) $78.
B) $72.
C) $66.
D) $18.Service cost (from pension expense column) = $62 Interest cost = $(574) + 500 + 62 (from pension expense column) + $25 43 = $(30) = $30 in pension expense column
Expected return on assets (given) = $(23)
Amortization of prior service cost = from prior service column = $6
Amortization of net loss = $78 58 + 2 - 25 = $(3) = $3 in pension expense column
Pension expense = $62 + 30 23 + 6 +3 = $78