On January $1,2024,$ Tom's Transport Company's accumulated postretirement benefit obligation was $$34,000,000.$ At the end of $2024,$ retiree benefits paid were $$3,900,000.$ Service cost for $2024$ is $$6,400,000.$ At the end of $2021,$ there was no prior service cost or net gain or loss. Assumptions regarding the trend of future health care costs were revised at the end of $2024.$ This revision caused the actuary to revise downward the estimate of the APBO by $$540,000.$ The appropriate discount rate was $5\%.$

Required:

Determine the amount of the accumulated postretirement benefit obligation on December $31,2024.$