The defined-benefit pension plan of Pacific Transport included Net Loss---AOCI of $102 million at January 1, 2022. During year 2022, gain from change in actuarial estimates in PBO was $8 million. Actual return on plan assets was $15 million while the expected return on plan assets was $21 million. Amortization of Net Loss---AOCI for year 2022 was $4 million. What is the balance of Net Loss---AOCI at December 31, 2022

A. 96 Million

B. 104 million

C. 100 Million

D. 94 Million