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

	($ in 000s)
	2016 Beginning Balances		2016 Ending Balances
Accumulated postretirement benefit obligation	$	560	$	585
Plan assets		0		75
Funded status		(560)		(510)
Prior service costAOCI		195		158
Net gainAOCI		(65)		(64)

Thompson began funding the plan in 2016 with a contribution of $142,000 to the benefit fund at the end of the year. Retirees were paid $53,000. The actuarys discount rate is 5%. There were no changes in actuarial estimates and assumptions.

Required:

1.	Determine the service cost for 2016.

2.	Determine the postretirement benefit expense for 2016.

3.	Determine the net postretirement benefit liability for 2016.