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

Illuminating Light Partnership had the following revenues, expenses, gains, losses, and distributions: $\begin{array}{c}\begin{array}{lll}\text{Sales}\\\text{Long-Term Capital Gain}\\\text{Qualified Dividends}\\\text{Cost of Goods Sold}\\\text{Employee Wages}\\\text{Guaranteed Payment to Managing Partner}\\\text{Municipal Bond Interest}\\\text{Section 179 Expense}\\\text{MACRS Depreciation}\\\text{Section 1231 Gains}\\\text{Fines and Penalties}\\\end{array}\begin{array}{lll}&&\end{array}\begin{array}{lll}\$ 60,000 \\\$ 8,000 \\\$ 5,000 \\\$ 40,000 \\\$ 15,000 \\\$ 25,000 \\\$ 5,000 \\\$ 10,000 \\\$ 8,000 \\\$ 3,000 \\\$ 1,500\\\end{array}\end{array}$ Given these items, what is Illuminating Light's ordinary business income (loss) for the year?