Quince Corporation has provided the following information: - Operating revenues from customers were $299,550. - Operating expenses for the store were $166,500. - Interest expense was $13,800. - Gain from sale of plant and equipment was $4,950. - Dividend payments to Quince's stockholders were $11,550. - Income tax expense was $54,000. - Prepaid rent was $7,500. What is the amount of Quince's income before income taxes