Miller Mfg. is analyzing a proposed project. The company expects to sell 12,800 units, plus or minus 3 percent. The expected variable cost per unit is $10 and the expected fixed cost is $30,000. The fixed and variable cost estimates are considered accurate within a plus or minus 3 percent range. The depreciation expense is $27,000. The tax rate is 34 percent. The sale price is estimated at $14 a unit, give or take 3 percent. What is the net income under the worst case scenario?