Pak Co.'s professional fees expense account had a balance of $82,000 at December 31, Year 1, before considering year-end adjustments relating to the following:

• Consultants were hired for a special project at a total fee not to exceed $65,000. Pak has recorded $55,000 of this fee based on billings for work performed in Year 1.

• The attorney's letter requested by the auditors dated January 28, Year 2, indicated that legal fees of $6,000 were billed on January 15, Year 2, for work performed in November Year 1, and unbilled fees for December Year 1 were $7,000.

What amount should Pak report for professional fees expense for the year ended December 31, Year 1?