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On January 1, 2021, Medical Transport Company's accumulated postretirement benefit obligation was $100 million. At the end of 2021, retiree benefits paid were $11 million.

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On January 1, 2021, Medical Transport Company's accumulated postretirement benefit obligation was $100 million. At the end of 2021, retiree benefits paid were $11 million. Service cost for 2021 is $8 million. Assumptions regarding the trend of future health care costs were revised at the end of 2021, causing the actuary to revise downward the estimate of the APBO by $5 million. The actuary's E discount rate is 8%. Determine the amount of the accumulated postretirement benefit obligation at December 31, 2021. million

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