Pension data for Sterling Properties include the following: ($ in thousands) Service cost, 2021 $ 138 Projected benefit obligation, January 1, 2021 500 Plan assets (fair value), January 1, 2021 600 Prior service costAOCI (2021 amortization, $8) 98 Net lossAOCI (2021 amortization, $1) 119 Interest rate, 9% Expected return on plan assets, 13% Actual return on plan assets, 14% Required: Determine pension expense for 2021. (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.)