The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC). Plan Prior Net Service (Gain) Pension Cost Loss Expense 42 Net Pension (Liability)/Asset Assets Cash PBO (420) 38 (15) (2) ( $ in millions) debit (Credit) Beginning balance Service cost Interest cost Expected return on assets Gain/loss on assets Amortization of: Prior service cost Net gain/ loss Loss on PBO Contributions to fund Retiree benefits paid Ending balance (3) (17) 17 (32) 27 (27) (483) 242 40 54 (240) What was the prior service cost at the beginning of the year? Multiple Choice $42 million. O $43 million. o $37 million O O $40 million