Refer to the table below.

$\backslash$table$[[$Quantity$,\backslash$table$[[$Cost$],[($in dollars$)]],\backslash$table$[[$Fixed$],[$Costs$],[($in dollars$)]],\backslash$table$[[$Total$],[$Costs$],[($in dollars$)]],\backslash$table$[[$Average Total$],[$Costs$],[($in dollars per$],[$unit$)]],\backslash$table$[[$Average Variable Costs$],[($in dollars per unit$)]],\backslash$table$[[$Marginal$],[$Costs$],[($in dollars per$],[$unit$)]]],[0,0,40,40,--,--,--],[1,1,40,55,15,55,15],[2,35,40,75,17\mathrm{.}5,37\mathrm{.}5,20],[3,60,40,100,20,33\mathrm{.}3,25],[4,90,40,130,22\mathrm{.}5,32\mathrm{.}5,30],[5,125,40,155,25,31,35],[6,160,40,200,26\mathrm{.}6,33\mathrm{.}3,40]]$

If the firm produces $5$ units that it sells for $$39\mathrm{.}00$ each, what will its profits or losses equal?

profits equal $$40$

losses equal $$40$

profits equal $$70$

losses equal $$70$