At March $31,20$X$6,$ Rachel Corporation had the following account balances $($this is only a partial trial balance$)$:

General and administrative expenses $ $30,000$

Income tax expense $ $2,900$

Purchase discounts $ $2,210$

Purchase returns and allowances $ $1,220$

Sales $ $86,000$

Sales discounts $ $2,020$

Sales returns and allowances $ $590$

Selling expenses $ $16,500$

All balances are normal for that type of account.

What is the amount Rachel Corporation would report for "net sales" at March $31,20$X$6?$

$($input the number only, do not include the currency $"$$$")$