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 accounts requiring amortization. The actuarys 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 pension expense for the year?