Votto Company has 43 employees who work 8-hour days and are paid hourly. On January 1, 2020, the company began granting its employees 12 days of paid vacation each year. Employees may begin taking vacation days earned in 2020 on January 1, 2021. Information relative to these employees is as follows:

Year	Hourly Wages	vacation days earned by each employee	vacation days taken by each employee
2020	$19.75	12	0
2021	20.80	12	9
2022	21.95	12	11

Votto has chosen to accrue the liability for compensated absences at the current rates of pay in effect when the time is earned. What is the amount of expense relative to compensated absences that should be reported on Votto's income statement for 2020?

		$90,610
		$85,862
		$81,528
		$0