Desilu Company has a defined benefit pension plan. On December 31 (the fiscal year end), the company received the PBO report from the actuary. The following information was included in the report: Ending PBO 145,000 Benefits paid 15,000 Interest cost 5,000 The discount rate applied by the actuary was 4%. What was the service cost for the year? $12,000 $145.000 $30,000 $60,000