the pbo was $100 million at the beginning of the year. service cost for the year was $12 million. at the end of the year, pension benefits paid by the trustee were $8 million and there were no pension-related oci account. the actuary's discount rate was 5%. what was the amount fo the pbo at the end of the year? (enter your answer in million, round to the nearest million, without dollar sign, ex. 123 or -123).