Pension data for David Emerson Enterprises include the following: ($ in millions) Discount rate, 8% Projected benefit obligation, January 1 $ 400 Projected benefit obligation, December 31 560 Accumulated benefit obligation, January 1 395 Accumulated benefit obligation, December 31 510 Cash contributions to pension fund, December 31 245 Benefit payments to retirees, December 31 73 Required: Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31.