On January 1, 2016, Burleson Corporations projected benefit obligation was $35 million. During 2016 pension benefits paid by the trustee were $6 million. Service cost for 2016 is $11 million. Pension plan assets (at fair value) increased during 2016 by $9 million as expected. At the end of 2016, there was no prior service cost and a negligible balance in net lossAOCI. The actuarys discount rate was 11%.

Required:

Determine the amount of the projected benefit obligation at December 31, 2016. (Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50). Amounts to be deducted should be indicated with a minus sign.)