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		$	600					$	625
Plan assets			0						75
Funded status			(600	)					(550	)
Prior service costAOCI			175						150
Net gainAOCI			(61	)					(60	)

Thompson began funding the plan in 2021 with a contribution of $138,000 to the benefit fund at the end of the year. Retirees were paid $52,000. The actuarys discount rate is 6%. 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.