$16)[5$ points$]$ On January $1$ of the current reporting year, Coda Company's projected benefit obligation was $$30$ million. During the year, pension benefits paid by the trustee were $$4$ million. Service cost was $$10$ million. Pension plan assets earned $$5$ million as expected. At the end of the year, there was no net gain or loss and no prior service cost. The actuary's discount rate was $10\%.$

Required: Determine the amount of the projected benefit obligation on December $31.$ Note: Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.