Penslon data for David Emerson Enterprises Include the following: ($ in millions) Discount rate, 8% Projected benefit obligation, January 1 Projected benefit obligation, December 31 Accumulated benefit obligation, January 1 Accumulated benefit obligation, Decenber 31 Cash contributions to pension fund, Decenber 31 Benefit paynents to retirees, December 31 $408 560 395 510 245 73 Requlred: Assuming no change in actuarlal assumptions and estimates, determine the service cost component of penslon expense for the year ended December 31. Service cost million