Lusk Company produces and sells 14,400 units of Product A each month. The selling price of Product A is $26 per unit, and variable expenses are $20 per unit. A study has been made concerning whether Product A should be discontinued. The study shows that $72,000 of the $101,000 in fixed expenses charged to Product A would continue even if the product was discontinued. These data indicate that if Product A is discontinued, what would be the company's overall net operating income ?