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The projected benefit obligation and plan assets were $220 million and $300 million, respectively, at the beginning of the year. Due primarily to favorable stock

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The projected benefit obligation and plan assets were $220 million and $300 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 $80 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.) (Sin millions) Net gain Corridor amount Excess, if any Service period (years) 0 0

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