The projected benefit obligation was $460 million at the beginning of the year. Service cost for the year was $50 million. At the end of the year, pension benefits paid by the trustee were $26 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 $25 million although it was expected to be only $24 million.

What was the pension expense for the year?