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 the
beginning of 2014 (amortization: $5 million per year)	$39 million
Net losspensions at Jan.1, 2016 (previous losses exceeded previous gains)	$47 million
Average remaining service life of the active employee group	10 years
Actuarys discount rate	10%

($ in millions)

	PBO		Plan Assets
Beginning of 2016	$370	Beginning of 2016	$200
Service cost	49	Return on plan assets,
Interest cost, 10%	37	9.5% (10% expected)	19
Loss (gain) on PBO	(3)	Cash contributions	64
Less: Retiree benefits	(33)	Less: Retiree benefits	(33)
End of 2016	$420	End of 2016	$250

1-a.	Determine Lakesides pension expense for 2016.

rev: 05_05_2015_QC_CS-15351