Presented below is pension information related to Woods, Inc. for the year 2013. Service cost $85,000 Interest on projected benefit obligation $66,000 Interest on vested benefits $30,000 Amortization of prior service cost due to increase in benefits $44,000 Expected return on plan assets $21,000 The amount of pension expense to be reported for 2013 is $109,000. $153,000. $174,000. $123,000.