Crystal, Inc. is a merchandiser of stone ornaments. The company sold 6,000 units during the year. The company has provided the following information: Sales Revenue $589,000 Purchases (excluding Freight In) 305,000 Selling and Administrative Expenses 69,000 Freight In 15,000 Beginning Merchandise Inventory 44,000 Ending Merchandise Inventory 42,000 What is the operating income for the year? (Round your answer to the nearest whole dollar.)