Pension data for Matta Corporation include the following for the current calendar year: Discount rate, 10% PBO, January 1 PBO, December 31 ABO, January 1 Cash contributions to pension fund, December 31 Benefit payments to retirees, December 31 ($ in millions) $360 450 200 275 100 $ 54 Required: Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the current year. (Enter your answers in millions.) Service cost