Tsai-Ming Company has a postretirement health care benefit plan. On January 1, 2024, the following planrelated data were available Net loss-ADCI Accumulated postretirement benefit obligation Fair value of plan assets Average remaining service period to retirement (5 In thousands) $336 2,800 500 14 years (same in previous 10 years) The rate of return on plan assets during 2024 was 10%, although it was expected to be 9%. The actuary revised assumptions regarding the APBO at the end of the year, resulting in a $39,000 increase in the estimate of that obligation Required: 1. Calculate any amortization of the net loss that should be included as a component of postretirement benefit expense for 2024 2. Assume the postretirement benefit expense for 2024, not including the amortization of the net loss component, is $212,000. What is the expense for the year? 3. Determine the net loss or gain as of December 31, 2024. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 4