Use the Appropriate Information from the Data Provided Below to Calculate

Use the appropriate information from the data provided below to calculate operating income for the year ended December 31, 2020.
$\begin{array}{lr}\text { Research and development expenses } & \$ 22,000 \\\text { Loss from discontinued operations } & 8,000 \\\text { Provision for income taxes } & 17,000 \\\text { Net sales } & 255,000 \\\text { Interest expense } & 18,000 \\\text { Net cash provided by operations } & 38,000 \\\text { Gross profit } & 73,000 \\\text { Selling, general and administrative expenses } & 15,000 \\\text { Accounts receivable } & 34,000\end{array}$