Assume that in year 1 Hill Corporation reported a net operating loss of $19,800 that it carried forward to year 2. In year 1, Hill also reported a net capital loss of $3,650 that it carried forward to year 2. In year 2, 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 year 2 net operating loss?