On December 31, year 1, Shane is a fully vested participant in a company-sponsored pension plan. According to the plan’s administrator, Shane has at that date the nonforfeitable right to receive a lump sum of $100,000 on December 28, year 2. The discounted amount of $100,000 is $90,000 at December 31, year 1. The right is not contingent on Shane’s life expectancy and requires no future performance on Shane’s part. In Shane’s December 31, year 1, personal statement of financial condition, the vested interest in the pension plan should be reported at