Suppose Blackacre Manufacturing, Inc., has two losses in its current workers' comp policy year with an incurred cost of $25,000 for both claims. Suppose the three previous workers' comp policy years had a combined claim loss of $40,000. Further suppose the employer sustained $20,000 of incurred workers comp loss for the policy from five years before the current policy. How much of these losses will be used in calculating the employer's current EMR? (Assume all claims were lost time claims.)