On January 1, 2018, Burleson Corporations projected benefit obligation was $36 million. During 2018 pension benefits paid by the trustee were $8 million. Service cost for 2018 is $16 million. Pension plan assets (at fair value) increased during 2018 by $10 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 10%. Required: Determine the amount of the projected benefit obligation at December 31, 2018.

Beginning of 2018	?
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End of 2018	?