Pension data for Sterling Properties include the following: ($ in 000s) Service cost, 2016 $ 110 Projected benefit obligation, January 1, 2016 550 Plan assets (fair value), January 1, 2016 600 Prior service costAOCI (2016 amortization, $9) 84 Net lossAOCI (2016 amortization, $2) 105 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. 6% is the interest rate on high grade corporate bonds. Determine the net pension cost