4. E 17-6 Changes in the pension obligation; determine service cost Pension data for David Emerson Enterprises include the following: Discount rate, SE12 Projected benefit obligation, January 1 Projected benefit obligation, December 31 Accumulated benefit obligation, January 1 Accumulated benefit obligation, December 31 Cash contributions to pension fund, December 31 Loss on Projected benefit obligation, December 31 Benefit payments to retirees, December 31 Required: ($ in millions) 10% $260 365 300 315 150 (10) 44 1905 Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31. A) $123 B) $113 C) $133 D) $143 82 (A E82 (3 182 (0