The projected benefit obligation was $160 million at the beginning of the year. Service cost for the year was $20 million. At the end of the year, pension benefits paid by the trustee were $11 million and there were no pension-related other comprehensive income (OCI) accounts requiring amortization. The actuarys discount rate was 5%. The actual return on plan assets was $10 million although it was expected to be only $9 million. What was the total pension expense for the year