Tanner Boyle purchased a sports bar called the Bad News Bar. To purchase it, he used $4,000,000 from his own savings account, while also taking out a one-year $60,000 loan from the bank at an annual interest rate of 5%. Also: Tanner was earning 5% annual interest on his previously deposited funds, which of course he will no longer be earning since he withdrew those funds. After one year, Tanner sold the bar for $4,100,000. His accounting profit is