The projected benefit obligation was $360 million at the beginning of the year. Service cost for the year was $40 million. At the end of the year, pension benefits paid by the trustee were $21 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 $20 million although it was expected to be only $19 million. What was the pension expense for the year? Pension expense million