ABC Manufacturing reported the following:

Revenue: $$460,000$

Beginning inventory of direct materials, January $1,2022$: $$30,000$

Purchases of direct materials: $$15,800$

Ending inventory of direct materials, December $31,2022$:$$16,000$

Direct manufacturing labor: $$26,000$

Indirect manufacturing costs: $$42,000$

Beginning inventory of finished goods, January $1,2022$: $$45,000$

Cost of goods manufactured: $$97,800$

Ending inventory of finished goods, December $31,2022$: $$41,000$

Operating costs: $$158,000$

What is ABC $\text{'}$s operating income?

Instructions: In the box below, please input your answer without adding $$,$ commas, cents or any other symbol, label or word.