Pension data for David Emerson Enterprises include the following:

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$($$ in millions$)$

Discount rate, $10\%$

Projected benefit obligation, January $1$

Projected benefit obligation, December $31$ $ $340$

Accumulated benefit obligation, January $1315$

Accumulated benefit obligation, December $31430$

Cash contributions to pension fund, December $31165$

Benefit payments to retirees, December $31$

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Required:

Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December $31.$

Note: Enter your answer in millions $($i$.$e$.,10,000,000$ should be entered as $10).$