Pension data for David Emerson Enterprises include the following: 

                                                                         ($ in millions) 

Discount rate, 10% 

Projected benefit obligation, January 1............................$360         

Projected benefit obligation, December 31......................465         

Accumulated benefit obligation, January 1.......................300         

Accumulated benefit obligation, December 31...............415        

 Cash contributions to pension fund, December 31......150         

Benefit payments to retirees, December 31........................54         

Required: 

Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31.