The projected benefit obligation was $340 million at the beginning of the year. Service cost for the year was $38 million. At the end of the year, pension benefits paid by the trustee were $20 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 $19 million although it was expected to be only $18 million. What was the pension expense for the year?

Pension Expense __________ million