Question: please help me to find the right answer The projected benefit obligation and plan assets were $100 million and $140 million, respectively, at the beginning

please help me to find the right answer please help me to find the right answer The projected benefit obligation

The projected benefit obligation and plan assets were $100 million and $140 million, respectively, at the beginning of the year. Due primarily to favorable stock market performance in recent years, there also was a net gain of $44 million. On average, employees' remaining service life with the company is 10 years. As a result of the net gain, what was the increase or decrease in pension expense for the year? (Amounts to be deducted should be indicated with a minus sign.)

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