he information below pertains to the retiree health care plan of Thompson Technologies:

($ in 000s)2021

Beginning Balances2021 Ending Balance 221

Accumulated postretirement benefit obligation $460 $485

Plan assets 0 75

Funded status (460) (410)

Prior service costAOCI 120 110

Net gainAOCI (50) (49)

Thompson began funding the plan in 2021 with a contribution of $127,000 to the benefit fund at the end of the year. Retirees were paid $52,000. The actuary's discount rate is 5%. There were no changes in actuarial estimates and assumptions.

Required:

1.Determine the service cost for 2021.

2.Determine the postretirement benefit expense for 2021.

3.Determine the net benefit liability for 2021.