The following data are for Guava Company's retiree health care plan for the current calendar year. Number of employees covered 5 Years employed as of January 1 4 (each) Attribution period 20 years EPBO, January 1 $63,000 EPBO, December 31 $69,300 Interest rate 10% Funding and plan assets None What is the service cost to be included in the current year's postretirement benefit expense? (Do not round your intermediate calculations and round your answer to the nearest whole dollar.)