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The projected benefit obligation and plan assets were $ 2 0 0 million and $ 2 8 0 million, respectively, at the beginning of the

The projected benefit obligation and plan assets were $200 million and $280 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 $74 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?
Note: Amounts to be deducted should be indicated with a minus sign. Enter your answer in millions (i.e.,10,000,000 should be entered as 10).
\table[[,( in millions)],[Net gain,],[Corridor amount,],[Excess, if any,],[Service period (years),]]
Amortization of net gain decreases pension expense by
Amortization of net gain increases pension expense by
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