Madelyn owns a small pottery factory. She can make 1000 pieces of pottery per year and and sell them for $ 100 each.It costs Madelyn $ 20,000 for the raw materials to produce the 1000 pieces of pottery. She has invested $ 100,000 in her factory and equipment $ 50, 000 from her savings and $ 50, 000 borrowed at 10% ( assume that she could have loaned her money out at 10% too). Madelyn can work at a competing pottery factory for $40,000 per year. The accounting profit at Madelyn's Pottery factory is?