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The projected benefit obligation was $300 million at the beginning of the year. Service cost for the year was $34 million. At the end of

The projected benefit obligation was $300 million at the beginning of the year. Service cost for the year was $34 million. At the end of the year, pension benefits paid by the trustee were $18 million and there were no pension-related other comprehensive income (OCI) accounts requiring amortization. The actuary's discount rate was 5%. The actual return on plan assets was $17 million although it was expected to be only $16 million. What was the total pension expense for the year? Pension expense million

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