$13.$ The following pension spreadsheet $$ that is incomplete$-$ is for the current year for Michael Jackson Corporation $($MUC$).($$ in million$)$

Debit$\{$Credit$\}$ PBO Plan Assets Prior service Cost Net$($Gain$)$Loss Pension Expense Cash Net Pension $($Liability$)/$Asset

Beginning balance $450605550$

Service cost $\{85\}$

Interest Cost $\{25\}$

Expected net. On assets $55$

Gain$/$loss on assets $3$

Amortization at Prior service cost

Net gain$/$loss $\{1\}$

Loss on PBO $\{85\}$

Contributions to fund $40$

Retiree benefits paid

Ending balance $\{530\}54122$

What were the retiree benefits paid?

$$50$ million

$$45$ million

$$60$ million

$$55$ million