Option D is 40 million

The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC). Plan assets Prior Net service (Gain) cost loss 44 Pension Expenses Net Pension (Liability) Asset Cash PBO (430) 41 (16) (1) ($ in millions) debit (credit) Beginning Balance Service cost Interest cost Expected return on assets Gain/loss on assets Amortization of: Prior service cost Net gain loss Loss on PBO Contribution to funds Retiree benefits paid Ending balance (4) (18) 18 (35) 29 (29) 248 (495) 40 57 (246) What was the prior service cost at the beginning of the year? Multiple Choice $41 millions $44 millions $36 millions