Pension data for David Emerson Enterprises include the following: Discount rate, 88 Projected benefit obligation, January 11 Projected benefit obligation, December 31 Accumulated benefit obligation, January 1 Accumulated benefit obligation, December 31 Cash contributions to pension fund, December 311 Benefit payments to retirees, December 31 Required: ($ in millions) $350 510 345 460. 195 63 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