At $1$ January $2001,$ a pension scheme has $100$ members aged $65,$ each eligible for a pension of R $20000$ p$.$a$.$ payable annually in arrears. In addition, the members are entitled to a death benefit of R $45000$ payable at the end of the year of death. No premiums are being paid in respect of these contracts. Over the course of $2001,3$ lives die. Calculate the profit or loss from mortality for these contracts.Basis: Mortality: PFA$92$C$20$ Interest: $4\%$ p$.$a$.$