The projected benefit obligation was $320 million at the beginning of the year. Service cost for the year was $36 million. At the end of the year, pension benefits paid by the trustee were $19 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 $18 million although it was expected to be only $17 million. What was the pension expense for the year? Pension expense million