Question 14 The pension plan was amended last year, creating a prior service cost of $20 million. Service cost and interest cost for the year were $10 million and $4 million, respectively. At the end of the year, there was a negligible balance in the net gain-pensions account. The actual return on plan assets was $4 million although it was expected to be $6 million. On average, employees' remaining service life with the company is 10 years. What was the pension expense for the year