Jackson Medical sponsors a defined-benefit pension plan. The following data relates to the operation of the plan for the year 2008.Service cost $ 200,000Contributions to the plan 220,000Actual return on plan assets 180,000Projected benefit obligation (beginning of year) 2,400,000Fair value of plan assets (beginning of year) 1,600,000Distribution to pension plan members 280,000The expected return on plan assets and the settlement rate were both 10%. Ignore the differences between actual return and expected return on plan assets when you calculate pension expense. How much is the pension expense for 2008