Pension data for Millington Enterprises include the following:

	($ in millions)
Discount rate, 10%
Projected benefit obligation, January 1	$	450
Projected benefit obligation, December 31		550
Accumulated benefit obligation, January 1		385
Accumulated benefit obligation, December 31		500
Cash contributions to pension fund, December 31		235
Benefit payments to retirees, December 31		71

Required:

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