Failing corporation incurred a NOL of $90,000 for the calendar year 2016. Failing carried this loss back to 2014. In 2014, Failing had $400,000 of gross income and business expenses of $325,000. Included in the business expenses was a deduction for a charitable contribution of $3,000. In addition a NOL of $40,000 for 2015 had been carried back to 2014. What is the gailings NOL to be carried forward from 2014?