On January $1,2021,$ Ravetch Corporation's projected benefit obligation was $$51$ million. During $2021,$ pension benefits paid by the trustee were $$7$ million. Service cost for $2021$ is $$18$ million. Pension plan assets $($at fair value$)$ increased during $2021$ by $$9$ million as expected. At the end of $2021,$ there were no pension$-$related other comprehensive income $($OCI$)$ accounts. The actuary's discount rate was $10\%.$Required:Determine the amount of the projected benefit obligation at December $31,2021.($Enter your answers in millions rounded to $2$ decimal places $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}50).$ Amounts to be deducted should be indicated with a minus sign.$)$Projected Benefit ObligationBeginning of $2021$End of $2021$$$0\mathrm{.}00$