Imagine Publishers, Inc. sponsors a postretirement plan providing health care benefits. The following information relates to the current year's activity of Imagine's postretirement benefit plan:

Service Cost $120M

Actual and expected return on plan assets $30M

Interest Cost $40M

Amortization of net loss $10M

Amortization of prior service cost $20M

Retiree benefits paid (end of year) $35M

What is Imagine's postretirement benefit expense?

A) $140 million

B) $150 million

C) $160 million

D) $185 million

Please provide details. Thank you.