IE $17-1($Static$)$ Based on Brief Exercise $17-1$ Changes in the projected benefit obligation $[$LO$17-3]$

The projected benefit obligation was $$45,000,000$ at the beginning of the year. Service cost for the year was $$5,400,000.$ At the end of the year, pension benefits paid by the trustee were $$3,780,000$ and there were no pension$-$related other comprehensive income accounts. The actuary$$s discount rate was $3\mathrm{.}8\%.$

Required:

What was the amount of the projected benefit obligation at year$-$end?