The projected benefit obligation was $180 million at the beginning of the year and $185 million at the end of the year. Service cost for the year was $11 million. At the end of the year, pension benefits paid by the trustee were $7 million. The actuarys 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?