Pension data for David Emerson Enterprises include the following: $($$ in millions$)$Discount rate, $10\%$ Projected benefit obligation, January $1$$ $390$Projected benefit obligation, December $31495$Accumulated benefit obligation, January $1330$Accumulated benefit obligation, December $31445$Cash contributions to pension fund, December $31180$Benefit payments to retirees, December $3160$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 $10).$