$5$ The controller for Corollary Marketing is preparing the company's pro forma income statement. The controller has gathered these forecasts:

Sales: $100,000$

Selling and administrative expenses: $15,000$

Interest expense: $4,000$

Income tax rate: $40\%$

Direct materials purchases: $20,000$

Direct materials beginning inventory: $13,000$

Direct materials ending inventory: $15,000$

Direct labor costs: $17,000$

Manufacturing overhead costs: $30,000$

Finished goods beginning inventory: $19,000$

Finished goods ending inventory: $16,000$

Work$-$in$-$process inventory is forecasted to be the same at the beginning and the end of the period.

Based on this information, what is Corollary Marketing's forecasted net income for next year?

$$13,000$

$$7,800$

$$15,800$