The projected benefit obligation was $140 million at the beginning of the year. Service cost for the year was $18 million. At the end of the year, pension benefits paid by the trustee were $10 million and there were no pension-related other comprehensive income (OCI) accounts requiring amortization. The actuary's discount rate was 5%. The actual return on plan assets was $9 million although it was expected to be only $8 million. What was the total pension expense for the year? Pension expense million