Kemp Company provides a defined benefit postretirement plan for its employees. Kemp adopted the plan on January 1, 2009. Data relating to the pension plan for 2010 are as follows:

Service cost for 2010 28,000 Interest on the accumulated postretirement benefit obligation 5,000 Amortization of the unrecognized transition obligation 8,000 At the end of 2010, Kemp makes a benefit payment of

$10,000 to employees. In its December 31, 2010 balance sheet, Kemp should record accrued postretirement benefit cost of

a. $35,000

b. $31,000

c. $51,000

d. $15,000