Information regarding the defined benefit pension plan of Pauline Products included the following for 2021 ($ in millions): $85 December 31: Projected benefit obligation (PBO) Accumulated benefit obligation (ABO) Plan assets Pension expense 75 50 No contributions were made to the pension plan assets during 2021. At December 31, 2021, what amount should Hall reportate pet Multiple Choice O $35 million $10 million $27 million $25 million