The pension plan was amended last year, creating a prior service cost of $20 million. Service cost and interest cost for the year were $20 million and $6 million, respectively. At the end of the year, there was a negligible balance in the net gain-pensions account. The actual return on plan assets was $1 million although it was expected to be $6 million. On average, employees' remaining service life with the company is 18 years.

What was the pension expense for the year? (Enter your answer in millions rounded to 2 decimal places. Omit the "tiny_mce_markerquot; sign in your response.)