Portions of the financial statements for Avatar Technologies are provided below.

$\backslash$table$[[\backslash$table$[[$AVATAR TECHNOLOGIES$],[$Income Statement$]]],[$For the Year Ended December,$31,2024,],[$Net sales,$$181,000,],[$Expenses:$,56,000,],[$Cost of goods sold,$15,600,],[$Operating expenses,$20,000,],[$Depreciation expense,,$272,600],[$Income tax expense,,$$28,400$