Gabriele Corporation has two divisions Tanner and Jaffer. Data on the two division is as follows:

TANNER JAFFER

Sales $ 324, 000 100% $ 150,000 100%

Variable Expenses 145, 000 45% 90,000 60%

Contribution Margin 178, 200 55% 60,000 40%

Traceable Fixed Expenses 78,200 40,000

Segment Margin $ 100,000 $ 20,000

If the company operates at exactly break-even sales for each division and common fixed expense total $247,000, what would be the company's overall net operating income (Loss)?