On December 31, 2024, Staymore Inns' accumulated postretirement benefit obligation was $273 million. Retiree benefits of $27 million were paid at the end of 2024. Service cost for 2024 is $63 million. Estimates and assumptions regarding future health care costs were revised in 2024, causing the actuary to revise downward the estimate of the APBO by $6 million. The actuary's discount rate is 8%. There were no other significant accounts related to the plan at the end of 2024. What was the accumulated postretirement benefit obligation at January 1, 2024