A restaurant owner wants next year's net income to be 15% of her $10,000 investment. The restaurant has a tax rate of 26% and a loan outstanding of $5,000 with 5% interest rate. The cost of furniture and equipment is $6,000 and the depreciation rate is 20%. The rest of the fixed costs is $4,000 total. Total variable cost is 70% of sales revenue.

How much is the revenue required to meet the owner's return on investment?