The following incomplete (columns have missing amounts) Pension spreadsheet is for Old Tucson Corporation. What was the prior service cost at the beginning of the year?

A. $46 million

B. $42 million

C. 45.25 million

D. 44 million

Prior service cost Net Pension (Liability Asset Plan assets Cash PBO (4501 Net (Gain) Pension loss Expenses 48 47 T 1 (18) (1.25) T 1 is in millions) debit (credit) Beginning Balance Service cost Interest cost T Expected return on assets Gain/loss on assets Amortization of Prior service cost Net gain loss Loss on PBO Contribution to funds Retiree benefits paid Ending balance (2) T T T (20) 20 (41) 33 (518) (33) 260 1 44 631 (258)