Miller Mfg. is analyzing a proposed project. The company expects to sell 15,500 units, plus or minus 4 percent. The expected variable cost per unit is $19 and the expected fixed cost is $39,000. The fixed and variable cost estimates are considered accurate within a plus or minus 4 percent range. The depreciation expense is $36,000. The tax rate is 34 percent. The sale price is estimated at $23 a unit, give or take 4 percent. What is the net income under the worst case scenario