In $2022$ Hill Corporation reported a net operating loss of $$19,600$ that it carried forward to $2023.$ In $2022$ Hill also reported a net capital loss of $$3,700$ that it carried forward to $2023.$ In $2023,$ ignoring any carryovers from other years, Hill reported a loss for tax purposes of $$67,500.$ The current$-$year loss includes a $$17,400$ net capital gain.

What is Hill's $2023$ net operating loss?