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	$145,000,000
Fair value of plan assets	none
Average remaining service period to retirement	25 years
Average remaining service period to full eligibility	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 $15,000,000. Management chooses to amortize this amount on a straight-line basis. The service cost is $35,000,000. The appropriate interest rate is 10%.