The EPBO for a particular employee on January 1, 2006, was $153,000. The APBO at the beginning of the year was $30,600. The appropriate discount rate for this postretirement plan is 9%. The employee is expected to serve the company for a total of twenty-five years with five of those years already served as of January 1, 2006. What is the APBO at December 31, 2006