Ziggy Corp., a diversified publicly held company, is required to report the operating profit or loss for each of its industry segments. For the year ended December 31, Year 3, Segment Y's sales to Segment Z were $100,000. Segment Y's share of Yellow's allocated general corporate expenses was $20,000. Based on the information provided, what is Segment Y's December 31, Year 3 operating profit (loss)? 12