Shrek Corp. gives its employees vacation days for each full year of employment.

The vacation days accumulate and may be taken starting January $1$ of the following year.

Assume all employees work for all of $2022$ and $2023.$

Shrek Corp. provides the following information:

How much vacation liability should Shrek Corp. report on its December $31,2023$ balance sheet?

$$70,080$

$$42,048$

$$35,040$

$$576$