In 2014, Raines Umbrella Corp. had sales of $712,259. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $599,727, $82,340, and $112,606, respectively. In addition, the company had an interest expense of $40,726 and a tax rate of 33 percent. (Ignore any tax loss carryback or carryforward provisions. This means that if the company does not have any taxable income, they do not pay any tax.) What is Rainess net income for 2014?