27. Information regarding the defined benefit pension plan of Amber Beverages included the following for 2021 (S in millions): Service cost Interest cost Actual and expected return on plan assets Amortization of net loss-AOCI Prior service cost-AOCI Employer contributions to the pension plan (end of year) $ 490 380 220 30 none 500 Amber should report pension expense for 2021 in the amount of: $180 million $680 million $870 million $650 million 28. McLimore Inc. began a defined-benefit pension plan for its employees on January 1, 2021. The following data are provided for 2021, as of December 31, 2021: Projected benefit obligation Accumulated benefit obligation Plan assets at fair value Pension expense Employer's cash contribution (end of year) S 785.000 740,000 655,000 715,000 655,000 What amount should Van Nuen report as its net pension liability at December 31, 2021? $0 $45,000 $85,000 $130,000 29.Starr Builders sponsors an unfunded postretirement plan providing health care benefits. The following information relates to the current year's activity of Starr's postretirement benefit plan Service cost Amortization of net gain-AOCI Prior service cost-AOCI Retiree benefits paid (end of year) Postretirement benefit expense $ 240 million 20 million none 60 million $ 300 million What is Starr's interest cost for the year? $100 million $80 million $40 million $60 million