Billy owns a pub in San Diego. He bought beer for his business costing $90,000 in december 2020. He opened his pub in the new year and paid for the following expenses in january 2021:

Wages expense $18,000

Utilities expense $5,400

Insurance expense $900

Depreciation expense $3,600

The pub had sales of $135,000 during january and he used $80,000 of the beer he purchased in december for the sales.

What's the business gross profit?