The information below pertains to the retiree health care plan of Thompson Technologies:

Thompson began funding the plan in 2018 with a contribution of $127,000 to the benefit fund at the end of the year. Retirees were paid $52,000. The actuary's discount rate is 5%. There were no changes in actuarial estimates and assumptions.
Required:
Determine the following amounts for 2018:
1. Service cost
2. Postretirement benefit expense
3. Net benefit liability

2018 2018 Ending Balances $485 Beginning (S in thousands) Accumulated postretirement benefit obligation Plan assets Balances $460 0 (460) 120 (50) 75 Funded status Prior service cost-AOCI Net gain-AOCI (410) 110 (49)