The following refers to the pension spreadsheet (columns have missing amounts) for the current year for Pancho Villa Enterprises (PVE). ($ in millions) Debit(Credit) PBO Plan Assets Prior Service Cost Net (Gain)/Loss Pension Expense Cash Net Pension (Liability)/ Asset Beginning balance 460 70 65 61 Service cost (95 ) Interest cost (35 ) Expected return on assets 65 Gain/loss on assets 5 Amortization of: Prior service cost Net gain/loss (1 ) Loss on PBO (75 ) Contributions to fund 50 Retiree benefits paid Ending balance (540 ) 61 132 What was PVE's pension expense for the year?