Question: The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC). ($ in millions) Debit(Credit) PBO Plan

The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC).

($ in millions) Debit(Credit) PBO Plan Assets Prior Service Cost Net (Gain)/Loss Pension Expense Cash Net Pension (Liability)/ Asset
Beginning balance (850 ) 45 (107 )
Service cost 79
Interest cost 68
Expected return on assets 85
Gain/loss on assets (3 )
Amortization of:
Prior service cost (8 )
Net gain/loss 4
Loss on PBO (9 )
Contributions to fund (62 )
Retiree benefits paid (82 )
Ending balance 876 (98 )

What was FRC's pension expense for the year?

Choices are

68 million

62 million

142 million

66 million

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