The management of Woznick Corporation has been concerned for some time with the financial performance of its product V$86$O and has considered discontinuing it on several occasions. Data from the company's accounting system for this product for last year appear below:

Sales $ $150,000$

Variable expenses $ $72,000$

Fixed manufacturing expenses $ $50,000$

Fixed selling and administrative expenses $ $33,000$

In the company's accounting system all fixed expenses of the company are fully allocated to products. Further investigation has revealed that $$30,000$ of the fixed manufacturing expenses and $$13,000$ of the fixed selling and administrative expenses are avoidable if product V$86$O is discontinued.

According to the company's accounting system, what is the net operating income earned by product V$86$O$?$ Include all costs in this calculation$$whether relevant or not.