Abbott and Abbott has a noncontributory, defined benefit pension plan. At December 31, 2018, Abbott and Abbott received the following information:

PBO	(millions)
Bal, Jan 1	100
service cost	21
interest paid	10
Benefits paid	(10)
Bal, Dec 31	121
Plan Assets
Bal, Jan 1	80
Actual return on plan assets	10
Contributions 2018	21
Benefits paid	(10)
Balance, Dec 31	101

The expected long-term rate of return on plan assets was 10%. There was no prior service cost and a negligible net lossAOCI on January 1, 2018

Determine Abott and Abbott's pension expense 2018.