In 2023 Hill Corporation reported a net operating loss of $13,800 that it carried forward to 2024. In 2023 Hill also reported a net capital loss of $7,650 that it carried forward to 2024. In 2024, ignoring any carryovers from other years, Hill reported a loss for tax purposes of $65,500. The current-year loss includes a $21,700 net capital gain. What is Hill's 2024 net operating loss?

In 2023 Hill Corporation reported a net operating loss of $13,800 that it carried forward to 2024 . In 2023 Hill also reported a net capital loss of $7,650 that it carried forward to 2024 . In 2024 , ignoring any carryovers from other years, Hill reported a loss for tax purposes of $65,500. The current-year loss includes a $21,700 net capital gain. What is Hill's 2024 net operating loss