Rimier Corp. forecasts sales of $650.000 for 2016. Assume the firm has fixed costs of $250.000 and variable costs amounting to 35% of sales. Operating expenses are estimated to include fixed costs of $28,0 and a variable portion equal to 7.5% of sales. Interest expenses for the coming year are estimated to be $20,000. Estimate Rimier's net profits before taxes for 2016