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

($ in millions) Debit(Credit)					Plan				Prior Service				Net				Pension								Net Pension
	PBO				Assets				Cost				(Gain)/Loss				Expense				Cash				(Liability)/Asset
Beginning balance		(700	)							28				(90	)
Service cost																		62
Interest cost																		49
Expected return on assets						68
Gain/loss on assets														(2	)
Amortization of:
Prior service cost										(7	)
Net gain/loss														3
Loss on PBO		(8	)
Contributions to fund																						(45	)
Retiree benefits paid						(65	)
Ending balance						730								(81	)

What was FRC's pension expense for the year?

Group of answer choices

$49 million.

$107 million.

$44 million.

$47 million.