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

	($ in 000s)
	2021 Beginning Balances		2021 Ending Balances
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 actuarys 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.