This is absolutely the best reference for the operations number. The biggest question here is did the 36 mill include Riverfront rent?
If it did, you need to subtract rent of 9 million from that figure. If we weren't paying rent at Riverfront, than this 36 million figure needs to replace the 13 million.
The lowest acceptable payroll amount for ownership to show they are not greedy pigs is 15 million more than they are currently paying. No matter what that currently is.