Shamrock Inc. $($Sham$)$ reported a taxable loss AND an accounting loss of $$130,000$ in $2022.$

Sham has before$-$tax accounting income for the prior two years as follows:

$2021$: $$80,000$

$2020$: $$60,000$

Assuming that Sham uses the carryback provisions and that the income tax rate is $25\%$ for all years, what amount of net loss for accounting purposes will be reported in $2022?$