Estella, Inc., a calendar year S corporation, incurred the following items during the tax year.

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)
20% QBI deduction	4,370

Calculate Estellas nonseparately computed income. Show your work to potentially receive partial credit if your final answer is incorrect.