facts relate to Becker, Inc. postretirement benefits plan for 2011: Service Cost $126,000 Discount Rate 10% EPBO, January 1, 2011 $1,095,000 APBO, January 1, 2011 $900,000 Actual return on plan assets in 2011 $31,500 Expected return on plan assets in 2011 $24,000 Compute the amount of postretirement expense for 2011. Show all computations.