5Square Tax Services earned fees of $92,000 during 2017. For the year it had the following expenses: Salary Expense, $50,000; Interest Expense, $1,200; Supplies Expense, $2,300; Insurance Expense, $10,000; Advertising Expense, $2,500; and Depreciation Expense, $3,750. The company has a calendar year end. What is the Net Profit at end of calendar year?