Melaleuca, Inc., is an accrual-basis taxpayer with the following transactions during the calendar tax year:

Accrual business income (except rent and interest)		$63,000
Accrual business expenses (except rent)		42,000
Three months' rent received on a leased building on November 1 of this year		9,000
Prepaid interest for 1 year received on a note on July 1 of the current year		12,000
Six months' rent paid on December 1 for business property		7,200

Calculate Melaleuca, Inc.'s, net income for this year.