Juan,married and Filing Jointly,had the Following Income and Deductions for 2014

Juan,married and filing jointly,had the following income and deductions for 2014:
$\begin{array}{lr}\text { Sales } & \$ 600,000 \\\text { Business expenses } & (650,000) \\\text { Interest income } & 3,000 \\\text { Dividends } & 4,000 \\\text { Personal casualty loss (after deducting the } \$ 100 \text { floor) } & (25,000) \\\text { Taxes paid on personal residence } & (7,000) \\\text { Interest paid on personal residence } & (9,000) \\\text { Alimony paid } & (18,000)\end{array}$ Juan has three dependent children.Calculate the net operating loss for 2014.