Deere and Bros. is a broker that brings new issues of small firms to the public market. Its most recent deal for Sandhill, Inc., had the following characteristics: Number of shares: 1,400,000 Proceeds to Sandhill: $13,800,000 Price to public: $20 per share The legal fees were $152,000, printing costs were $55,500, and all the other expenses were $72,000. What is the profit or loss for Deere and Bros