Seidner Company had the following account balances at the end of the first year of operations: Revenues $$108,000$ Salaries Expense $$18,000$ Dividends $$8,000$ Utilities Expense $$12,000$ Advertising Expense $$10,000$ Short minus term Investments $$20,000$ Cash $$40,000$ Land $$50,000$ Common Stock $$50,000$ What is the amount of net income or net loss for the year?