Sparticus Corporation has provided the following information for its most recent year:

Revenues earned were $84,000, of which $6,000 were uncollected at the end of the year.

• Operating expenses incurred were $37,000, of which $6,000 were unpaid at the end of the year.

• Dividends declared were $19,000, of which $4,000 were unpaid at the end of the year.
• Income tax expense incurred and paid was $16,450

The amount of accrual-based net income reported on the company's income statement is $?