Pension data for Millington Enterprises include the following:

	($ in millions)
Discount rate, 10%
Projected benefit obligation, January 1	$	440
Projected benefit obligation, December 31		545
Accumulated benefit obligation, January 1		380
Accumulated benefit obligation, December 31		495
Cash contributions to pension fund, December 31		230
Benefit payments to retirees, December 31		70

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