The following refers to the pension spreadsheet (columns have missing amounts) for the current year for Ng Enterprises. PBO Prior Plan Service Net Pension Net Pension Assets Cost (Gain)/Loss Expense Cash (Liability)/Asset 461 ($ in millions) Debit (Credit) Beginning balance Service cost (96) Interest cost (36) Expected return on assets. 66 Gain/loss on assets 71 66 4 62 Amortization of: Prior service cost Net gain/loss Loss on PBO Contributions to fund Retiree benefits paid Ending balance What was Ng's pension expense for the year? Multiple Choice $82 million $215 million $75 million $62 million (76) 51 (541) (2) 64 133