Estela, Inc., a calendar year S corporation, incurred the following items in 2015.

Municipal bond interest	$7,000
Sales	120,000
Depreciation recapture income	14,000
Long-term capital gain	20,000
Cost of goods sold	(42,000)
Administrative expenses	(15,000)
Depreciation Expense	(13,000)
Charitable contributions	(10,000)

Calculate Estela's nonseparetely computed income.