Hill City Light & Water (A Proprietary Fund)contributes to a Defined

Hill City Light & Water (a proprietary fund) contributes to a defined benefit plan for its employees.During 1999 Hill City contributed $27 million to its pension plan.On February 15, 2000, Hill City made an additional $3 million contribution related to 1999.The actuarially determined contribution amount was $32 million.The amount of pension expense recognized by Hill City Light & Water for 1999 should be:

A) $ 0
B) $ 27 million
C) $ 30 million
D) $ 32 million