The EPBO for a particular employee on January 1, 2021, was $152,000. The APBO at the beginning of the year was $30,400. The appropriate discount rate for this postretirement plan is 8%. The employee is expected to serve the company for a total of 25 years with 5 of those years already served as of January 1, 2021. What is the APBO at December 31, 2021? (Round your answer to the nearest whole dollar.)