Cody Sebastian, of Lubbock, Texas, earns $61,000 a year. He pays 28 percent of his gross income in federal, state, and local taxes. He has fixed expenses in addition to taxes of $1,800 per month and variable expenses that average $1,300 per month. What is his net cash flow (surplus or deficit) for the year? Enter negative values with minus sign. Round your answer to the nearest dollar.

Surplus or Deficit