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 2011, Hill City contributed $36 million to its pension plan.The City also made an additional $4 million contribution related to 2010.The actuarially determined contribution requirement for 2011 was $43 million.The amount of pension expense recognized by Hill City Light & Water for 2011 should be:

A) $ 0
B) $ 36 million
C) $ 40 million
D) $ 43 million