Melissa’s Boutique is a small business in the 21 percent tax…

Melissa’s Boutique is a small business in the 21 percent tax bracket.  The business had sales in 2019 of $820,000.  During the year, costs were $540,000 and interest expense was $36,000.   Melissa’s Boutique had depreciation expense of $59,000.  What was the net income for Melissa’s Boutique in 2019?