What is the net income or loss for the period given the following?

A firm has the following data from its financial records:

Prepaid expense	10
Insurance expense	5
Deferred revenue	40
Revenue	60
Salaries payable	30
Accounts receivable	20
Tax expense	8
Tax payable	12
Interest payable	4
Salaries expense	12
Inventory	16
COGS	22