The answer I am calculating is $100.$ but it is showing it as the wrong answer. I am not sure what I am doing wrong. Pension data for Sterling Properties include the following:

$($$ in thousands$)$

Service cost, $2024|$ $ $122$

Projected benefit obligation, January $1,2024|700$

Plan assets $($fair value$),$ January $1,2024|800$

Prior service cost$$AOCI $(2024$ amortization, $$9)|89$

Net loss$$AOCI $(2024$ amortization, $$1)|110$

Interest rate, $8\%$

Expected return on plan assets, $11\%$

Actual return on plan assets, $12\%$

Required:

Assume Sterling Properties prepares its financial statements according to International Financial Reporting Standards $($IFRS$).$ The interest rate on high$-$grade corporate bonds is $8\%.$ Determine the net pension cost.