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		$	440					$	465
Plan assets			0						75
Funded status			(440	)					(390	)
Prior service costAOCI			135						116
Net gainAOCI			(53	)					(52	)

Thompson began funding the plan in 2018 with a contribution of $130,000 to the benefit fund at the end of the year. Retirees were paid $55,000. The actuarys discount rate is 5%. 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.