David, single, reported a taxable loss of ($62,450) for 2021. The loss included the following: Sales $ 100,000 Business expenses (160,000) Interest income 2,000 Dividends 3,000 Net nonbusiness capital gains 2,000 Itemized deductions (10,000) (David used the standard deduction) Required: Compute Davids net operating loss for 2021.