Sunny Corporation began the year with cash of $ 142 comma 000 and land that cost $ 47 comma 000. During the year Sunny earned service revenue of $ 285 comma 000 and had the following​ expenses: salaries, $ 185 comma 000​; ​rent, $ 81 comma 000​; and​ utilities, $ 25 comma 000. At​ year-end Sunny​'s cash balance was down to $ 79 comma 000. How much net income​ (or net​ loss) did Sunny experience for the​ year?