The following information pertains to Carson Corp. as of December 31, year 8:

Dividends in arrears on cumulative preferred stock: $15,000

year 8 dividends on preferred stock, will be declared in January year 9: $20,000

year 8 dividends on common stock, will be declared in January year 9: $40,000

CEO bonus for year 8, will be paid in February year 9: $30,000

What amount should Carson report as current liabilities on its balance sheet at December 31, year 8?