Assume that in 2018 Hill Corporation reported a net operating loss of $19,800 that it carried forward to 2019. In 2018, Hill also reported a net capital loss of $3,650 that it carried forward to 2019. In 2019, ignoring any carryovers from other years, Hill reported a loss for tax purposes of $71,750. The current-year loss includes a $21,900 net capital gain. What is Hills 2019 net operating loss?

2019 Net operating loss: