Pension data for Millington Enterprises include the following:

1. Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31.

	($ in millions)
Discount rate, 10%
Projected benefit obligation, January 1	$	420
Projected benefit obligation, December 31		525
Accumulated benefit obligation, January 1		360
Accumulated benefit obligation, December 31		475
Cash contributions to pension fund, December 31		210
Benefit payments to retirees, December 31		66