The following information relates to a post-retirement benefit plan:

APBO beginning, $430mn

Plan assets beginning, $240mn

Net post-retirement benefit gain, beginning, $33mn

Amortization of net gain or loss is based on SL method, ten-year average remaining service period

Prior-service cost, initial amount, recognized four years ago, $60mn

Amortization of prior-service cost is based on SL method, ten-year average remaining service period

Service cost, $55mn

Discount rate, 7%

Expected rate of return, 8%

Actual return, $14mn

Change in estimated life expectancy caused a gain of $21mn, year-end

Funding contribution, $25mn

What amount will be reported in the ending balance sheet for post-retirement benefit liability?

A. $25.1mn

B. $190m

C. $240.1mn

D. $215.1mn