A private, not-for-profit hospital received a donation of medicine from the XYZ Pharmaceutical Company on March 15 , 20X9. The cost of the medicine to the company was $66,000, and its market value was $110,000. Twenty percent of the medicine was used by the hospital during the year ended June 30 , 20x9. On the hospital's statement of operations for the year ended June 30,209, the contribution of medicine would increase operating revenues by