Under state law, RX Company pays 3% of eligible gross wages for unemployment tax. Eligible gross wages are defined as the first $10,000 of gross wages paid to each employee. RX Company had three employees, each of whom earned $40,000 during the current year. What amount should RX Company report as an accrued liability for unemployment tax at December 31, 2020 if RX Company had not recorded any unemployment tax for the 2020 calendar year?