In 2020 Hill Corporation reported a net operating loss of $15,300 that it carried forward to 2021. In 2020 Hill also reported a net capital loss of $4,650 that it carried forward to 2021. In 2021, ignoring any carryovers from other years, Hill reported a loss for tax purposes of $55,000. The current-year loss includes a $17,300 net capital gain. What is Hill's 2021 net operating loss? 2021 Net operating loss