($ in millions)	PBO	Plan Assets	Prior Service Cost -AOCI	Net Loss/Gain -AOCI	Pension Expense	Cash
Beginning Balance	400 cr.	450 dr.	70 dr.	55 dr.
Service Cost	85 cr.
Interest Cost	25 cr.
Exp. Return on Assets		55 dr.
Amortization of:
Prior Service Cost
Net Loss				1 cr.
Abn. Return on Assets				3 dr.
Loss on PBO	65 cr.
Contributions to Fund		40 dr.
Retiree Benefits Paid
Ending Balance	530 cr.		54 dr.	122 dr.

	SEE THE following incomplete pension spreadsheet, what was the firm's pension expense? a.	$85 million
	b.	$56 million
	c.	$62 million
	d.	$67 million
	e.	$72 million