The projected benefit obligation was $200 million at the beginning of the year. The cost of the service for the year was $24 million. At the end of the year, the pension benefits paid by the trustee were $13 million and there were no other pension-related comprehensive income accounts that required amortization. The actuary's discount rate was 5%. The actual return on plan assets was $12 million, although it was expected to be only $11 million.

What was the pension expense for the year?