The projected benefit obligation was $80 million at the beginning of the year. Service cost for the year was
$10 million. At the end of the year, pension benefits paid by the trustee were $6 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 $5 million although it was expected to be only $4 million. What was the
pension expense for the year?