Pension data for David Emerson Enterprises include the following: Discount rate, 10% Projected benefit obligation, January 1 Projected benefit obligation, December 31 Accumulated benefit obligation, January 1 Accumulated benefit obligation, December 31 ($ in millions) $ 400 505 340 455 190 62 Cash contributions to pension fund, December 31 Benefit payments to retirees, December 31 Required: Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31. Note: Enter your answer in millions (i.e., 10,000,000 should be entered as 10). Service cost million