Gomez runs a small pottery firm. He hires one helper at $18,000 per year, pays annual rent of $8,000 for his shop, and spends
$24,000 per year on materials. He has $40,000 of his own funds invested in equipment (pottery wheels, kilns, and so forth) that could
earn him $7,000 per year if alternatively invested. He has been offered $20,000 per year to work as a potter for a competitor. He
estimates his entrepreneurial talents are worth $4.000 per year. Total annual revenue from pottery sales is $85,000.

a. Calculate the accounting profit for Gomez's pottery firm?
b. Now calculate Gomez's economic profit?