ABC Company's income statement for March is below: Sales revenue ............ $85,000 Variable costs ........... $37,400 Fixed costs .............. $17,000 Net income ............... $30,600 ABC Company re-negotiated it lease beginning in April. The old lease required fixed payments of $4,000 per month. The new lease eliminated these payments and instead required a monthly payment equal to 4% of sales for the month. ABC Company reported sales revenue of $92,000 for the month of April. Calculate the net income reported by ABC Company in April