Pension data for Sterling Properties include the following: ($ in thousands) Service cost, 2024 $ 139 Projected benefit obligation, January 1, 2024 800 Plan assets (fair value), January 1, 2024 900 Prior service costAOCI (2024 amortization, $8) 99 Net lossAOCI (2024 amortization, $2) 120 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. Note: Enter your answer in thousands (i.e., 10,000 should be entered as 10).