Michelin Jewelers uses the perpetual inventory system. On April 2, Michelin sold merchandise for $50,000 to a customer on account with terms of 2/15, n/30. The allowance and returns on this sale amounted to $2,000 and $8,000, respectively. The cost of goods sold was $22,000. On April 20, Michelin received payment from the customer. Calculate the amount of gross profit.