Lacy Construction has a noncontributory defined benefit pension plan At December 31, 2021, Lacy received the following information Projected Beatit ligation (5 in millions Balance, January 1 Service cost Prior service cost Interest costs. Benefits and Balance, December 1 5720 70 22 36 (62) 5786 Dlan Asts Balance, January 1 actual repassets Contributions 2001 Benefits paid Balance, December (5 in millions $330 35 20 (62) 5373 The expected long-term rate of return on plan assets was 10%. There were no AOCI balances related to pensions on January 1 2021 At the end of 2021. Lacy amended the pension formula creating a prior service cost of $22 million Pension expense million (Required 1 B EX :X A Record the pension expense. B Record the gain or loss on plan assets. C Record the prior service cost. D Record the funding. E Record the payment of retiree benefits