The following refers to the pension spreadsheet (columns have missing amounts) for the current year for Ng Enterprises.

($ in millions) Debit(Credit)	PBO	Plan Assets	Prior Service Cost	Net (Gain)/Loss	Pension Expense	Cash	Net Pension (Liability)/Asset
Beginning balance		470	80	75			82
Service cost	(105)
Interest cost	(45)
Expected return on assets		75
Gain/loss on assets				5
Amortization of:
Prior service cost
Net gain/loss				(3)
Loss on PBO	(85)
Contributions to fund		60
Retiree benefits paid
Ending balance	(550)		70	142

What was Ng's pension expense for the year?