Pension data for Millington Enterprises include the following: ($ in millions) Discount rate, 12% Projected benefit obligation, January 1 Projected benefit obligation, December 31 Accumulated benefit obligation, January 1 Accumulated benefit obligation, December 31 Cash contributions to pension fund, December 31 Benefit payments to retirees, December 31 $300 470 305 420 155 55 Required: Assuming no ended December 31. change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year Service cost million