In 2021 Hill Corporation reported a net operating loss of $18,000 that it carried forward to 2022. In 2021 Hill also reported a net capital loss of $4,000 that it carried forward to 2022. In 2022, ignoring any carryovers from other years, Hill reported a loss for tax purposes of $60,000. The current-year loss includes a $17,600 net capital gain. What is Hill's 2022 net operating loss? 2022 Net operating loss