Pension data for David Emerson Enterprises include the following: $```$ Discount rate, $10\%$ Projected benefit obligation, January $1$ $ $450$ Projected benefit obligation, December $31550$ Accumulated benefit obligation, January $1385$ Accumulated benefit obligation, December $31500$ Cash contributions to pension fund, December $31235$ Benefit payments to retirees, December $3171```$ 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 $10).$