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Question - At start of year Jackson Company had a PBO of $200 million and the fair value of the pension plan assets was $190 million.  Also at start of the year there was a net unrecognized gain of $35 million. The average remaining service life of the employees was 10 years (all these years expected to be with Jackson Company). What would be the impact on pension expense for the year?  Clearly show and label your work.

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