Presented Below Is Pension Information Related to Roberts Corp The Amount of Pension Expense to Be Reported for 2012

Multiple Choice

Presented below is pension information related to Roberts Corp.for the year 2012:
$\begin{array}{l}\begin{array}{lll} \text { Service cost}\\ \text { Interest on projected benefit obligation}\\ \text { Amortization of prior service cost due }\\ \text { to increase in benefits Expected return on plan assets}\\\end{array}\begin{array}{lll}36,000\\12,00\\6,000\\8000\end{array}\end{array}$
The amount of pension expense to be reported for 2012 is:

A) $46,000
B) $48,000
C) $54,000
D) $40,000