Pension data for Matta Corporation include the following for the current calendar year: chart in millions

discount rate 10%

PBO January 1 360

PBO December 31 450

ABO January 1 200

ABO December 31 275

Cash contribution to pension fund December 21 100

Benefit payments to retirees December 31 54

Required:

Assuming no changein actuarial assumptions and estimates determine the service cost components of pension expense for the current year.