Sandy and Denny are married with three dependent children ages 19, 20, and 21, and own and operate a store, selling masonry materials, although Denny also works part time as an employee at another store selling lumber. The records for the masonry stores current year 2022, revealed the following:

Gross income from sales for the store	$ 454,400
Long-term capital gains (from the sale of land)	17,240
Store operating expenses:
Insurance (not health)	49,620
Rent	69,700
Supplies (nonmanufacturing)	148,100
Depreciation (ditto)	57,200
Wages and Payroll taxes	172,000

Also loss from theft of a business car (only business use) purchased originally for $ 82,800, depreciation of $ 39,800 taken so far, but which is now worth $ 32,800, Insurance proceeds from the theft were only $ 29,000.

Other items not related to the masonry business include :
Dividend income from Apple Inc., stock	8,510
Interest expense on home mortgage	36,400
Loan principal balance	600,000
Property taxes on home	29,200
Long-term capital gain	3,770
Long-term capital loss	780
Dennys Salary (from the other job)	6,680

What are Sandy and Dennys net operating loss for the year 2022 ?