need help with financial modelling

See supplemental material as well.
Your friend, Mary Doe, is considering opening a Day Care Center. She has started compiling her assumptions and putting together an Income Statement. She has determined that she must make at least $75,000 profit per year in order to start the business. She has asked you to analyze her Income Statement and help her determine whether it is viable for her to start this business. She has completed her Income Statement and performed a What-If analysis view of potential profitability. What are your findings from this example? What are your recommendations? Overall, what do you conclude?