On January 1, 2021, Ravetch Corporations projected benefit obligation was $30 million. During 2021, pension benefits paid by the trustee were $4 million. Service cost for 2021 is $12 million. Pension plan assets (at fair value) increased during 2021 by $6 million as expected. At the end of 2021, there were no pension-related other comprehensive income (OCI) accounts. The actuarys discount rate was 10%. Required: Determine the amount of the projected benefit obligation at December 31, 2021. (Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.)