On January $1,2024,$ Ravetch Corporation's projected benefit obligation was $$51$ million. During $2024,$ pension benefits paid by the

trustee were $$7$ million. Service cost for $2024$ is $$18$ million. Pension plan assets $($at fair value$)$ increased during $2024$ by $$9$ million as

expected. At the end of $2024,$ there were no pension$-$related other comprehensive income $($OCl$)$ accounts. The actuary's discount rate

was $10\%.$

Required:

Determine the amount of the projected benefit obligation at December $31,2024.$

Note: Enter your answers in millions rounded to $2$ decimal places $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}50).$ Amounts to be

deducted should be indicated with a minus sign.