Pension Data for Matta Corporation Include the Following for the Current

Pension data for Matta Corporation include the following for the current calendar year: $\begin{array}{|l|r|}\hline&(\$ \text { in millions})\\\hline\text { Discountrate, } 10 \% & \\\hline \mathrm{PBO}, \text { January } 1 & \$ 360 \\\hline \mathrm{PBO} \text {, December } 31 & 450 \\\hline \mathrm{ABO} \text {, January } 1 & 200 \\\hline \mathrm{ABO} December 31& 275 \\\hline \text { Cash, contributions to pension fund, } & \\\text { December 31 } & 100 \\\hline \text { Benefit payments to retirees, December 31 } & 54\\\hline \end{array}$ Required:
Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the current year.