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

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