Pension data for David Emerson Enterprises include the following: ($ in millions) Discount rate, 10% Projected benefit obligation, January 1 $ 320 Projected benefit obligation, December 31 500 Accumulated benefit obligation, January 1 335 Accumulated benefit obligation, December 31 450 Cash contributions to pension fund, December 31 185 Benefit payments to retirees, December 31 61 Required: Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expens