Azuki Corporation operates in two sales territories, Urban and Rural. Data concerning last years operations appear below:

		Urban			Rural
Sales	$	320,000		$	80,000
Variable expenses		208,000			56,000
Contribution margin		112,000			24,000
Traceable fixed expenses		48,000			30,000
Segment margin	$	64,000		$	(6,000	)

Azuki's common fixed expenses were $25,000 last year.

What was Azuki Corporation's overall net operating income for last year?

		$33,000
		$45,000
		$58,000
		$83,000