Illuminating Light Partnership Had the Following Revenues, Expenses, Gains, Losses

Illuminating Light Partnership had the following revenues, expenses, gains, losses, and distributions:
$\begin{array}{llcc} \text {Sales } & \$60,000\\ \text { Long-Term Capital Gain} &\$8,000\\ \text {Qualified Dividends } &\$5,000\\ \text {Cost of Goods Bold } &\$40,000\\ \text {Employee Wages } &\$15,000\\ \text {Guararnteed Paynnent to Mariaging Partrier } &\$25,000\\ \text { Muruicipal Bond Iraterest } &\&5,000\\ \text {Section 179 Expense } &\$10,000\\ \text { MACRE Depreciation } &\$8,000\\ \text {Section 1231 Gains } &\$3,000\\ \text { Fines and Penalties } &\$1,500\\\end{array}$









Given these items, what is Illuminating Light's ordinary business income (loss)for the year?