Information regarding the defined-benefit pension plan of Optimum Transport included the following for 2018 ($ in millions): Service cost, $32 Interest cost $10 Actual return on plan assets, $24 Expected return on plan assets, $20 Amortization of net gain --- AOCI, $2 Amortization of prior service cost --- AOCI, $5 Retiree benefits paid (end of year), $42.

What is Optimums pension expense for 2017?

a. $27 million b. $25 million c. $29 million d. $21 million