Pension data for Sterling Properties include the following: ($ in 000s) Service cost, 2018 $ 114 Projected benefit obligation, January 1, 2018 600 Plan assets (fair value), January 1, 2018 700 Prior service costAOCI (2018 amortization, $8) 82 Net lossAOCI (2018 amortization, $1) 103 Interest rate, 9% Expected return on plan assets, 13% Actual return on plan assets, 14% Required: Assume Sterling Properties prepares its financial statements according to International Financial Reporting Standards. 9% is the interest rate on high grade corporate bonds. Determine the net pension cost.