I need help with how to record the benefit payment

Abbott and Abbott has a noncontributory. defined benefit pension plan At December 31. 2013. Abbott and Abbott received the following information: The expected long-term rate of return on plan assets was 10% There was no prior service cost and a negligible net loss-AOCI on January 1 2013 Determine Abbott and Abbott's pension expense for 2013(Enter your answer in millions.)