Done Pension data for Sterling Properties include the following: ($ in thousands) $126 Service cost, 2021 Projected benefit obligation, January 1, 2021 Plan assets (fair value), January 1, 2021 Net loss -AOCI (2021 amortization, $2) 850 900 Prior service cost-AOCI (2021 amortization, $7) 91 112 Interest rate, 6% Expected return on plan assets, 10% Actual return on plan assets, 11% Required: Assume Sterling Properties prepares its financial statements according to International Financial Reporting Standards (IFRS). The interest rate on high-grade corporate bonds is 6%. Determine the net pension cost. Net pension cost thousand