CCM sells ice skates to Sport Check for $179.99 less a trade discount of 40% and a quantity discount of 15%. The ice skates cost $27.60 to manufacture, and associated expenses are 35% of the regular unit selling price. CCM runs a mail-in rebate program on the ice skates where consumers receive $50 on a pair of skates. CCM estimates that 40% of purchasers will redeem the rebate. Rebate marketing expenses are estimated at $6 per pair sold. What is CCMs profitability under the rebate program?