The projected benefit obligation and plan assets were $100 million and $140 million, respectively, at the beginning of the year. Due primarily to favorable stock market performance in recent years, there also was a net gain of $44 million. On average, employees' remaining service life with the company is 10 years. As a result of the net gain, what was the increase or decrease in pension expense for the year? (Amounts to be deducted should be indicated with a minus sign.) ($ in millions) Net gain Corridor amount Excess, if any Service period (years)