Windows and More is reviewing a project with sales of 6,200 units, 2 percent, at a sales price of $29, 1 percent, per unit. The expected variable cost per unit is $11, 3 percent, and the expected fixed costs are $87,000, 1 percent. The depreciation expense is $68,000 and the tax rate is 21 percent. What is the net income under the worst-case scenario?