Refer to the following trial balance.

	Debit	Credit
Cash	$6,000
Accounts Receivable	15,000
Inventory	20,000
Supplies	4,000
Land	120,000
Accounts Payable		$6,000
Notes Payable		22,000
Common Stock		81,000
Retained Earnings		12,000
Dividends	3,000
Sales Revenue		180,000
Sales Discounts Forfeited		4,000
Cost of Goods Sold	81,000
Delivery Expense	6,000
Salaries Expense	5,000
Utilities Expense	23,000
Rent Expense	20,000
Interest Expense	2,000	________
Totals	$305,000	$305,000

How much is the gross profit?