Brief Exercise 17-9 (Algo) Pension expense (L017-6] The projected benefit obligation was $180 million at the beginning of the year. Servite cost for the year was $22 million. At the end of the year, pension benefits paid by the trustee were $12 million and there were no pension related other comprehensive income (OCI) accounts requilting amortization. The actuary's discount rate was 5%. The actual return on plan assets was $11 million although it was expected to be only $10 million What was the total pension expense for the year? million