Green Land Corporation $($Green$)$ started operations in $2020.$ During the three years that Green has been in business there have been no permanent or reversible differences recorded.

The following income$/$loss amounts were recorded for the first three years of operations:

$2020$ income $($before income tax$)$ $$20,000$

$2021$ loss $($before income tax$)$ $$(180,000)$

$2022$ income $($before income tax$)$ $$200,000$

Income tax rates for these years are

$30\%$ in $2020,$

$30\%$ in $2021,$ and

$40\%$ in $2022.$

Any deferred tax asset recognized is more likely than not to be realized.What amount of after tax income $($loss$)$ will Green report for $2021$ if the company elects to use the carryback provisions?