You are provided with the following data:

COGS $=$ $$27,000$

Administrative expenses $=$ $$6,000$

Marketing expenses $=$ $$14,000$

R&D expenses $=$ $$45,000$

Interest expense $=$ $$18,000$

Taxes $=$ $$6,000$

Inventories decreased by $$50,000$

Payables and Accrued liabilities declined by $$12,000$

Capital expenditures $=$ $$14,000$

Note $1$: In Cash Burn formula, if there is an increase in inventories, add the relevant amount. If there is a decrease in inventories, subtract the relevant amount.

Note $2$: In Cash Burn formula, if there is an increase in Payables and Accrued liabilities, subtract the relevant amount. If there is a decrease, add the relevant amount.

What is the cash burn?