The projected benefit obligation was $160 million at the beginning of the year and $165 million at the end of the year. Service cost for the year was $6 million. At the end of the ycar, pension benefits paid by the trustee were $2 million. The actuary's discount rate was 5%. At the end of the year, the actuary revised the estimate of the percentage rate of increase in compensation levels in upcoming. years. What was the amount of the gain or loss the estimate change caused? Note: Enter your answer in millions (i.e., 10,000,000 should be entered as 10)