A local firm sponsors a defined contribution pension plan for its full-time employees. Under the plan, the firm is obligated to contribute an amount that matches the employee’s contribution up to a maximum of 5% of gross salary. The firm has no responsibility to contribute more than the employee’s contribution. Employee contributions for the current year totaled $27 million. None exceeded the 5% max. The firm paid $32 million into the fund during the current year. This amount included $7 million to cover the shortfall at the end of the previous year. The firm often is a few months behind in its funding. What amount of pension expense is recognized for the current year (in millions)?