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		$	500					$	525
Plan assets			0						75
Funded status			(500	)					(450	)
Prior service cost—AOCI			145						120
Net gain—AOCI			(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 actuary’s discount rate is 7%. 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.

(For all requirements, enter your answers in thousands (i.e. 200,000 should be entered as 200).)

($ in 000s) 1. Service cost 2. Postretirement benefit expense 3. Net benefit liability