The following data relate to Voltaire Company's defined benefit pension plan: ($ in millions) $600 60 48 100 Plan assets at fair value, January 1 Expected return on plan assets Actual return on plan assets Contributions to the pension fund (end of year) Amortization of net loss Pension benefits paid (end of year) Pension expense Required: Determine the amount of pension plan assets at fair value on December 31. 10 11 72