The projected benefit obligation was $$360$ million at the beginning of the year and $$365$ million at the end of the year. Service cost for

the year was $$20$ million. At the end of the year, pension benefits pald by the trustee were $$16$ million. The actuary's 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 galn or loss the estimate change caused?

Note: Enter your answer In millions $($l$.$e$.,10,000,000$ should be entered as $10).$

Answer is complete but not entirely correct.