In its 2021 financial statements, Borough Corp reported interest expense of $170,000 on its income statement, and cash paid for interest of $136,000 on its statement of cash flows. There was no prepaid interest at the beginning or end of 2021. Accrued interest on December 31, 2020 was $30,000.

What amount should Borough Corp report as accrued interest payable on its December 31, 2021 balance sheet?