200 points Actuary and trustee reports indicate the following changes in the PBo and plan assets of Douglas-Roberts Industries during 2016 Prior service cost at Jan. 1, 2016, from plan amendment at the beginning of 2013 (amortization: $4 million per year) 20 million loss-Aocl Jan.1. 2016 (previous losses exceeded previous gains) $110 million Average remaining service life of the active employee group 10 years Actuary's discount rate in millions) Plan PBO Beginning of 2016 R$ Assets Service 780 Beginning of 2016 580 cost 68 Return on plan assets, 5% expected) 29.0 Interest cost, 4% 312 Loss (gain) on (18) Cash contributions 105 Less: Retiree benefits (39) Less: Retiree benefits (39) End of 2016 $822.2 End of 2016 $675.0 (For all enter your answers in millions rounded to 1 decimal place (Le., 5,500,000 should be entered as 5.5)) Required: 1.1. Determine Douglas-Roberts pension expense for 2016. (Anounts to be deducted should be indicated with a minus sign.) Pension Expense Pension expense