Assume that in 2018 Hill Corporation reported a net operating loss of $10,000 that it carried forward to year 2019. In 2018, Hill also reported a net capital loss of $3,000 that it carried forward to 2019. In 2019, ignoring any carryovers from other years, Hill reported a loss for tax purposes of $50,000. The current year loss includes a $12,000 net capital gain. What is Hill’s 2019 net operating loss?