Colby Corporation has provided the following information:

• Operating revenues from customers were $199,700.

• Operating expenses for the store were $111,000.

• Interest expense was $9,200.

• Gain from sale of plant and equipment was $3,300.

• Dividend payments to Colby's stockholders were $7,700.

• Income tax expense was $36,000.

• Prepaid rent was $5,000.

What is the amount of Colby's income before income taxes?