Pension data for David Emerson Enterprises include the following:

Discount rate, 10%

Projected benefit obligation, January 1 - $360 ($ in millions)

Projected benefit obligation, December 31 - $465 ($ in millions)

Accumulated benefit obligation, January 1 - $300 ($ in millions)

Accumulated benefit obligation, December 31 - $415 ($ in millions)

Cash contributions to pension fund, December 31 - $150 ($ in millions)

Benefit payments to retirees, December 31 - $54 ($ in millions)

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 = ?