HokiPoki, a cash-method general partnership, recorded the following items for its current tax year:

Rental real estate income ............................................ $2,000

Sales revenue ............................................................... $70,000

§1245 recapture income ............................................... $8,000

Interest income ............................................................. $2,000

Cost of goods sold...................................................... ($38,000)

Depreciation - MACRS.................................................. ($9,000)

Supplies expense ......................................................... ($1,000)

Employee wages ........................................................ ($14,000)

Investment interest expense ....................................... ($1,000)

Partner's medical insurance premiums paid by HokiPoki ......... ($3,000)

As part of preparing HokiPoki's current year return, identify the items that should be included in computing its ordinary business income (loss) and those that should be separately stated?