ABC had the following account balances: Sales revenue 180,000 Cost of goods sold 90,000 Salaries and wages expense 15,000 Depreciation expense 30,000 Dividend revenue 6,000 Utilities expense 21,000 Rent revenue 30,000 Interest expense 18,000 Sales returns 16,500 Sales discount 10,000 Advertising expense 19,500 The amount would ABC report as income from operations in its income statement is