Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2024 (the end of Beale's fiscal year), the following pension-related data were available: Projected Benefit Obligation ($ in millions) Balance, January 1, 2024 $ 580 Service cost 60 Interest cost, discount rate, 5% 29 Gain due to changes in actuarial assumptions in 2024 (13) Pension benefits paid (29) Balance, December 31, 2024 $ 627 Plan Assets ($ in millions) Balance, January 1, 2024 $ 590 Actual return on plan assets 39 (Expected return on plan assets, $44) Cash contributions 80 Pension benefits paid (29) Balance, December 31, 2024 $ 680 January 1, 2024, balances: ($ in millions) Pension asset $ 10 Prior service costAOCI (amortization $7 per year) 35 Net gainAOCI (a