what is the net income?

TISDALE INCORPORATED Multiple-Step Income Statement For the Year Ended December 31, 2024 \begin{tabular}{|c|c|c|c|c|} \hline Sales revenue & $ & 315,000 & & \\ \hline Cost of goods sold & & 193,000 & & \\ \hline Gross profit & & & $ & 122,000 \\ \hline Selling expenses & & 63,000 & & \\ \hline General expenses & & 53,000 & & \\ \hline Administrative expenses & & 43,000 & & \\ \hline Total operating expenses & & & & 159,000 \\ \hline Operating income (loss) & & & & (37,000) \\ \hline Nonoperating revenue & & & & 113,000 \\ \hline Income before income taxes & & & & 76,000 \\ \hline Income tax expense & & & & 33,000 \\ \hline Net income & & & & \\ \hline \end{tabular}