Lena is trying to decide what to do. Currently she is working as a nurse and is earning $67,000 per year. She has savings of $92,000 and it is currently in the bank earning 3.1% interest.

She is considering using $42,000 of her savings to buy boats and other equipment to start her own business taking tourists on boats to go whale watching. If she does so, she estimates her annual revenue will be $119,000, her annual costs for fuel, insurance, and labour will be $68,000, and her boats and other equipment will depreciate by 9.5% per year.

Calculate what Lena's economic profit will be if she opens her whale watching business.