please help and also explain how to get the answer

In fiscal 2023, Swifty Realty Corporation purchased unimproved land for $57,000. The land was improved and subdivided into building lots at an additional cost of $35,100. These building lots were all the same size but, because of differences in location, were offered for sale at different prices, as follows: Operating expenses that were allocated to this project totalled $19,300 for the year. At year end, there were also unsold lots remaining, as follows: Determine the year-end inwentory and net income of Swifty Realty. Ignore income taxes. (Do not round intermedlate calculations. Round final answers to 0 decimal ploces, es. 5,275. Year -end inventory Net income / (Loss)