The information below pertains to the retiree health care plan of Thompson Technologies: ($ in 000s) 2018 Beginning Balances 2018 Ending Balances Accumulated postretirement benefit obligation $ 500 $ 525 Plan assets 0 75 Funded status (500 ) (450 ) Prior service costAOCI 145 120 Net gainAOCI (55 ) (54 ) Thompson began funding the plan in 2018 with a contribution of $132,000 to the benefit fund at the end of the year. Retirees were paid $57,000. The actuarys discount rate is 7%. There were no changes in actuarial estimates and assumptions. Required: 1. Determine the service cost for 2018. 2. Determine the postretirement benefit expense for 2018. 3. Determine the net benefit liability for 2018.