Gomez runs a small pottery firm. He hires one part-time worker at $12,000 per year, pays annual rent of $5,000. for his shop and spends $20,000. per year on materials. Gomez has $40,000 of his own funds invested in equipment (pottery wheels and kilns) which could earn him $4,000. per year if alternatively invested. Gomez has been offered $15,000. per year to work as a potter for a competitor. Gomez estimates his entrepreneurial talents are worth $3,000. per year. Total revenue from sales is $72,000. per year. Calculate the accounting and economic profit for Gomez’s pottery firm.