58. Turtle Creek Partnership had the following revenues, expenses, gains, losses, and distributions: Sales revenue $ 40,000 Long-term capital gains 2,000 Cost of goods sold (13,000) Depreciation-MACRS (3,000) Amortization of organization costs (1,000) Guaranteed payments to partners for general management (10,000) Cash distributions to partners (2.000) a) Given these items, what is Turtle Creek's ordinary business income (loss) for the year? b) What are Turtle Creek's separately stated items for the year