In 2022, Rivian motors begins a new leasing program. The customer can lease an electric truck for three years for a one time fee of $36,000 paid in full on the first day of the lease. On March 1st 2022, Johnny Tryhard pays Rivian $36,000 of cash for a three year lease of his new truck. What is the balance of Rivian's unearned revenue liability on the balance sheet dated 12/31/2023 (end of the second calendar year).