On January 1, 2018, Burleson Corporations projected benefit obligation was $35 million. During 2018 pension benefits paid by the trustee were $7 million. Service cost for 2018 is $15 million. Pension plan assets (at fair value) increased during 2018 by $9 million as expected. At the end of 2018, there was no prior service cost and a negligible balance in net lossAOCI. The actuarys discount rate was 12%. Required: Determine the amount of the projected benefit obligation at December 31, 2018. (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.)