Assume that in 2018 Hill Corporation reported a net operating loss of $18,000 that it carried forward to 2019. In 2018, Hill also reported a net capital loss of $4,000 that it carried forward to 2019. In 2019, ignoring any carryovers from other years, Hill reported a loss for tax purposes of $60,000. The current-year loss includes a $17,600 net capital gain. What is Hills 2019 net operating loss?