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