Oceanview School, a private high school, is preparing a planned income statement for the coming academic year ending August 31. 2013 Tuition revenues for the past two years ending August 31 were as follows: 2012, $840,000; and 2011. $880,000 Total expenses for 2012 were S830.000 and in 2011 were S844.000 No tuition rate changes occurred in 2011 or 2012, nor are any expected to occur in 2013 Tuition revenue is expected to be $830,000 for 2013 What net income should be planned for 2013. assuming that the implied cost behavior remains unchanged