what was the total pre-tax restructuring program cost in millions?
30 2018 ppg annual report and 10-k foreign currency translation partially offset by : cost reclassifications associated with the adoption of the new revenue recognition standard . refer to note 2 , "revenue recognition" within part 2 of this form 10-k cost management including restructuring cost savings 2017 vs . 2016 selling , general and administrative expenses decreased $ 1 million primarily due to : lower net periodic pension and other postretirement benefit costs lower selling and advertising costs restructuring cost savings partially offset by : wage and other cost inflation selling , general and administrative expenses from acquired businesses foreign currency translation other charges and other income .

|  |  | % Change |
| :--- | :--- | :--- |
| ($ in millions, except percentages) | 2018 | 2017 | 2016 | 2018 vs. 2017 | 2017 vs. 2016 |
| Interest expense, net of Interest income | $95 | $85 | $99 | 11.8% | (14.1)% |
| Business restructuring, net | $66 | $— | $191 | N/A | (100.0)% |
| Pension settlement charges | $— | $60 | $968 | (100.0)% | (93.8)% |
| Other charges | $122 | $74 | $242 | 64.9% | (69.4)% |
| Other income | ($114) | ($150) | ($127) | (24.0)% | 18.1% |

interest expense , net of interest income interest expense , net of interest income increased $ 10 million in 2018 versus 2017 primarily due to the issuance of long- term debt in early 2018 . interest expense , net of interest income decreased $ 14 million in 2017 versus 2016 due to lower interest rate debt outstanding in 2017 . business restructuring , net a pretax restructuring charge of $ 83 million was recorded in the second quarter of 2018 , offset by certain changes in estimates to complete previously recorded programs of $ 17 million . a pretax charge of $ 191 million was recorded in 2016 . refer to note 8 , "business restructuring" in item 8 of this form 10-k for additional information . pension settlement charges during 2017 , ppg made lump-sum payments to certain retirees who had participated in ppg's u.s . qualified and non- qualified pension plans totaling approximately $ 127 million . as the lump-sum payments were in excess of the expected 2017 service and interest costs for the affected plans , ppg remeasured the periodic benefit obligation of these plans in the period payments were made and recorded settlement charges totaling $ 60 million ( $ 38 million after-tax ) during 2017 . during 2016 , ppg permanently transferred approximately $ 1.8 billion of its u.s . and canadian pension obligations and assets to several highly rated insurance companies . these actions triggered remeasurement and partial settlement of certain of the company 2019s defined benefit pension plans . ppg recognized a $ 968 million pre-tax settlement charge in connection with these transactions . refer to note 13 , "employee benefit plans" in item 8 of this form 10-k for additional information . other charges other charges in 2018 and 2016 were higher than 2017 primarily due to environmental remediation charges . these charges were principally for environmental remediation at a former chromium manufacturing plant and associated sites in new jersey . refer to note 14 , "commitments and contingent liabilities" in item 8 of this form 10-k for additional information . other income other income was lower in 2018 and 2016 than in 2017 primarily due to the gain from the sale of the mexican plaka business of $ 25 million and income from a legal settlement of $ 18 million in 2017 . refer to note 3 , "acquisitions and divestitures" in item 8 of this form 10-k for additional information. .

restructuring_cost = 83 - 17
restructuring_cost_offset = restructuring_cost + 191
answer = restructuring_cost_offset