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The projected benefit obligation was $380 million at the beginning of the year. Service cost for the year was $42 million. At the end of

The projected benefit obligation was $380 million at the beginning of the year. Service cost for the year was $42 million. At the end of the year, pension benefits paid by the trustee were $22 million and there were no pension-related other comprehensive income (OCI) accounts requiring amortization. The actuarys discount rate was 5%. The actual return on plan assets was $21 million although it was expected to be only $20 million. What was the total pension expense for

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