Loraine (a calendar year taxpayer) reported the following transactions, all of which were properly included in a timely filed return.

Gross receipts			$975,000
Cost of sales			(850,000)
Gross profit			$125,000
Capital gain	$40,000
Capital loss	(25,000)		15,000
Total income			$140,000

a. Presuming the absence of fraud, how much of an omission from gross income would trigger the six-year statute of limitations?