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The projected benefit obligation was $140 million at the beginning of the year and $149 million at the end of the year. At the end

The projected benefit obligation was $140 million at the beginning of the year and $149 million at the end of the year. At the end of the year, pension benefits paid by the trustee were $3 million and there were no pension-related other comprehensive income accounts requiring amortization. The actuarys discount rate was 5%. What was the amount of the service cost for the year?

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