The projected benefit obligation was $80 million at the beginning of the year and $85 million at the end of the year.Service cost for the year was $10 million. At the year end, pension benefits paid by the trustee were $6 million.The actuary's discount rate was 5%. At the end of the year, the actuary revised the estimate of the percentage rate of increase in compensation levels in up coming years. What was the amount of gain or loss the estimate change caused?