Pension data for David Emerson Enterprises include the following:

	($ in millions)
Discount rate, 12%
Projected benefit obligation, January 1	$	400
Projected benefit obligation, December 31		520
Accumulated benefit obligation, January 1		355
Accumulated benefit obligation, December 31		470
Cash contributions to pension fund, December 31		205
Benefit payments to retirees, December 31		65

Required: Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31.

Service Cost: ? million