Assume that in year 1 Hill Corporation reported a net operating loss of $10,400 that it carried forward to year 2. In year 1, Hill also reported a net capital loss of $5,550 that it carried forward to year 2. In year 2, ignoring any carryovers from other years, Hill reported a loss for tax purposes of $61,250. The current-year loss includes a $18,400 net capital gain. What is Hills year 2 net operating loss?