The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC). Prior Plan Service Pension ($ in millions) debit (Credit) PBO Assets Cost Net (Gain) loss Expense Cash Net Pension (Liability)/Asset Beginning balance (460) 50 Service cost 50 Interest cost Expected return on assets (19) Gain/loss on assets (1.50) Amortization of: Prior service cost (3) Net gain/loss Loss on PBO (21) 21 Contributions to fund (44) Retiree benefits paid 35 (35) Ending balance (529) 265 46 66 What Is OTC's pension expense for the year? Multiple Choice $54.50 million. $63.00 million. $70.50 million. $20.50 million. (264)