The projected benefit obligation was $400 million at the beginning of the year and $429 million at the end of the year. At the end of the year, pension benefits paid by the trustee were $18 million and there were no pension-related other comprehensive income accounts requiring amortization. The actuary’s discount rate was 5%.

What was the amount of the service cost for the year?

Please show how your awnser was found, all methods used must be in complience with GAAP and US tax law.