The projected benefit obligation was $280 million at the beginning of the year. Service cost for the year was $32 million. At the end of the year, pension benefits paid by the trustee were $17 million and there were no pension-related other comprehensive income accounts requiring amortization. The actuary's discount rate was 5%. The actual return on plan assets was $16 million although it was expected to be only $15 million What was the pension expense for the year? Pension expense million