Pension data for Yacht Transportation Inc. include the following: Discount rate, 8% Expected return on plan assets, 11% Actual return on plan assets, 12% Projected benefit obligation, January 1 Plan assets (fair value), January 1 Plan assets (fair value), December 31 Benefit payments to retirees, December 31 ($ in millions) $ 620 600 640 67 Assuming cash contributions were made at the end of the year, what was the amount of those contributions? $40 million O $107 million None of the options listed $67 million $35 million