Pension data for Millington Enterprises include the following:

	($ in millions)
Discount rate, 10%
Projected benefit obligation, January 1	$	340
Projected benefit obligation, December 31		480
Accumulated benefit obligation, January 1		315
Accumulated benefit obligation, December 31		430
Cash contributions to pension fund, December 31		165
Benefit payments to retirees, December 31		57

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