Busy Corp. maintains a defined benefit pension plan for its employees. At 12/31/07, the fair value of the $375 million, as compared to $409 million at 12/31/08. The plan's projected pension plan's assets was benefit obligation was $450 million and $407 million at 12/31/07 and 12/31/08, respectively $23 million, While the plan paid retirement benefits totaling $26 million. plan assets was 8 % , but the actual return was $32 million. The discount 6%. At the end of 2008, the actuary revised the assumptions related During 2008, service cost was The expected rate of return on rate used to compute the PBO was to life expectancy for the current and future retirees. 1) What was the amount of cash contributions made by Busy to plan during 2008? 2) What was the actuarial gain or (loss) that resulted from the change in actuarial assumptions related to life expectancy? (Loss) $ What is the Gain or in millions