Lender Company provides postretirement health care benefits to employees who provide at least 10 years of service and reach the age of 65 while in service. On January 1 of the current calendar year, the following plan-related data were available. APBO balance Fair value of plan assets Average remaining service period to retirement Average remaining service period to full eligibility $142,000,000 none 25 years 20 years On January 1 of the current year, Lender amends the plan to provide dental benefits. The actuary determines that the cost of making the amendment increases the APBO by $12,000,000. Management chooses to amortize this amount on a straight-line basis. The service cost is $32,000,000. The appropriate interest rate is 10%. Required: Calculate the postretirement benefit expense for the current year. (Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50.) Postretirement Benefit Expense ($ in millions) Return on plan assets Postretirement benefit expense