Widjaja Inc. has sponsored a noncontributory defined benefit pension plan for its employees since 1998. Prior to 2021, cumulative net pension expense recognized equaled cumulative contributions to the plan. On 1/1/21 an amendment was made to the pension to reward work from a previous period. Other relevant information in parts a & b about the pension plan on January 1, 2021 is as follows: a. The company has 200 employees. All these employees are expected to receive benefits under the plan. The average remaining service life per employee is 13 years. b. The PBO amounted to $5,000,000 and the fair value of pension plan assets was $3,000,000. c. On December 31, 2021, an actuary determined the PBO and ABO to be $4,750,000 and $4,025,000 respectively. d. The fair value of the pension plan assets amounted to $3,900,000 at the end of the year. e. A 10% settlement rate and a 10% expected asset return rate were used in the actuarial present value computations in the pension plan. f. The present value of benefits attributed by the pension benefit formula to employee service in 2021 amounted to $200,000. g. The employer's contribution to the plan assets amounted to $575,000 in 2021. h. This problem assumes no payment of pension benefits to retirees. Question: The Service Cost for 2021 is: