An individual leaves a college faculty, where she was earning $85,000 a year, to begin a new venture. She invests her savings of $18,000, which were earning 9 percent annually. She then spends $45,000 renting office equipment, hires two students at $28,000 a year each, rents office space for $24,000, and has other variable expenses of $75,000. At the end of the year, her revenues are $400,000. What is her accounting profit and her economic profit for the year? Her accounting profit is ? Her economic profit is $