On January $1,2024,$ Ravetch Corporation's projected benefit obligation was $$35$ million. During $2024,$ pension benefits paid by the trustee were $$7$ million. Service cost for $2024$ is $$15$ mililon. Pension plan assets $($at fair value$)$ increased during $2024$ by $$9$ million as expected. At the end of $2024,$ there were no pension$-$related other comprehensive income $($OCI$)$ accounts. The actuary's discount rate was $12\%.$

Required:

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

Note: Enter your answers In millilons rounded to $2$ decimal ploces $($I$.$e$.,5,500,000$ should be entered as $5\mathrm{.}50).$ Amounts to be deducted should be Indicated with a minus sign.

$\backslash$table$[[$Projected Benefit Obligation$],[$Beginning of $2024,],[,],[,],[,],[,]]$