Pension data for Sterling Properties include the following: ($ in thousands) $125 Service cost, 2021 Projected benefit obligation, January 1, 2021 Plan assets (fair value), January 1, 2021 Prior service cost-AOCI (2021 amortization, $8) Net loss-AOCI (2021 amortization, $2) Interest rate, 5% Expected return on plan assets, 9% Actual return on plan assets, 10% 660 700 90 111 Required: Determine pension expense for 2021. (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.) Pension Expense Pension expense