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The projected benefit obligation was $ 2 2 0 million at the beginning of the year. Service cost for the year was $ 2 6

The projected benefit obligation was $220 million at the beginning of the year. Service cost for the year was $26 million. At the end of the year, pension benefits paid by the trustee were $14 million and there were no pension-related other comprehensive income (OCl) accounts requiring amortization. The actuary's discount rate was 5%. The actual return on plan assets was $13 million although it was expected to be only $12 million.
What was the total pension expense for the year?
Note: Enter your answer in millions (i.e.,10,000,000 should be entered as 10).
Pension expense
million
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