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

Dale City Light & Water (a proprietary fund) contributes to a defined benefit pension plan for its employees.During 2014, the city contributed $36 million to the pension plan.The city also made a $4 million contribution related to 2013.The actuarially determined contribution requirement for 2014 was $43 million.The amount of pension expense recognized by Dale City Light & Water for 2014 should be:

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