Tsai-Ming Company has a postretirement health care benefit plan. On January 1, 2024, the following planrelated data were available: Net loss-AOCI Accumulated postretirement benefit obligation Fair value of plan assets Average remaining service period to retirement ($ in thousands) $ 376 3,200 600 14 years (same in previous 10 years) The rate of return on plan assets during 2024 was 11%, although it was expected to be 10%. The actuary revised assumptions regarding the APBO at the end of the year, resulting in a $43,000 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 $216,000. 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 Assume the postretirement benefit expense for 2024, not including the amortization of the net loss component, is $216,000. What is the expense for the year? Note: Enter your answer in thousands. (i.e., 10,000 should be entered as 10). Postretirement benefit expense exclusive of net loss amortization ($ in thousands) Amortization of net loss Postretirement benefit expense $ < Required 1 Required 3 > 0