Imagine Publishers, Incorporated 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 $ 120 million Actual and expected return on plan assets 30 million Interest cost 40 million Amortization of net loss 10 million Amortization of prior service cost 20 million Retiree benefits paid (end of year) 35 million What is Imagine's postretirement benefit expense