Pension data for David Emerson Enterprises include the following (5 in millions) Discount rate, 9% Projected benefit obligation, January 1 Projected benefit obligation, December 31 Accumulated benefit obligation, January 1 Accumulated benefit obligation, December 31 Cash contributions to pension fund, December 31 Benefit payments to retirees, December 31 $400 53e 365 480 215 67 Required: Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31 Service cont million