The pension plan was amended last year, creating a prior service cost of $190 million. Service cost and interest cost for the year were $48 million and $23 million, respectively. At the end of the year, there was a negligible balance in the net gain-pensions account. The actual return on plan assets was $23 million although it was expected to be $26 million. On average, employees' remaining service life with the company is 10 years. Complete the below table to calculate the pension expense for the year. (Amounts to be deducted should be indicated with a minus sign.) ($in millions) Pension expense 0