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The projected benefit obligation was $ 3 6 0 million at the beginning of the year. Service cost for the year was $ 4 0

The projected benefit obligation was $360 million at the beginning of the year. Service cost for the year was $40 million. At the end of the year, pension benefits paid by the trustee were $21 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 $20 million although it was expected to be only $19 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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