Stanton Inc. is a calendar year, cash basis taxpayer. the IRS required Stanton Inc. to change to the accrual method of accounting for 2015. Net income for 2015 under the accrual basis was $60,000 before any adjustments. on December 31, 2014, the balances in inventory, accounts receivable, and accounts payable were $5,000, $15,000, and $6,000, respectively. What is Stanton's 2015 "adjusted" net income?