Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2016:

Prior service cost at Jan. 1, 2016, from plan amendment at thebeginning of 2014 (amortization: $5 million per year)$39 millionNet loss-pensions at Jan.1, 2016 (previous losses exceeded previous gains)$47 millionAverage remaining service life of the active employee group10 yearsActuary's discount rate10%

($ in millions)

PBOPlan

AssetsBeginning of 2016$370Beginning of 2016$200Service cost49Return on plan assets,Interest cost, 10%379.5% (10% expected)19Loss (gain) on PBO(3)Cash contributions64Less: Retiree benefits(33)Less: Retiree benefits(33)End of 2016$420End of 2016$250

1-a.Determine Lakeside's pension expense for 2016.

rev: 05_05_2015_QC_CS-15351