In 2024 Hill Corporation reported a net operating loss of $10,600 that it carried forward...

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In 2024 Hill Corporation reported a net operating loss of $10,600 that it carried forward to 2025. In 2024 Hill also reported a net capital loss of $4,400 that it carried forward to 2025. In 2025, ignoring any carryovers from other years, Hill reported a loss for tax purposes of $66,250. The current-year loss includes a $15,600 net capital gain.
What is Hill's 2025 net operating loss?

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