the following incomplete (column had missing amounts) pension spreadsheet is for the curent years of First republic (FRC).

(millions) debit credit	PBO	Plan assets	prior service cost	net gain/loss	pension expense	cash	net pension liability/asset
beg balance	(700)		28	(90)
service cost					62
interest expense					49
expected reurn oa assets		68
gain/loss on assets				(2)
amortization: prior service cost net gain/loss			(7)
loss on PBO	(8)
contribution of fund						(45)
retriee benefits paid		(65)
ending balance		730		(81)

what was FRC's pension expense fro the year?

a.$107, b.$49, c. $44, d. $47