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The projected benefit obligation and plan assets were $80 million and $140 million, respectively, at the beginning of the year. Due primarily to favorable stock

The projected benefit obligation and plan assets were $80 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 $38 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?

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