Waterway Co. sells product P-14 at a price of $48 a unit. The per-unit cost data are direct materials $17, direct labour $12, and overhead $16 (75% variable). Waterway has no excess capacity to accept a special order for 35,700 units, at a discount of 25% from the regular price. Selling costs associated with this order would be $4 per unit. Indicate the net income (loss) that Waterway would realize by accepting the special order. (Enter loss with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).)