61 Lloyd and Harry, equal partners, form the Ant World Partnership. During the year, Ant World had the following revenue, expenses, gains, losses, and distributions: points (8 01:59:33 Cost of Goods Sold Cash Distribution to Harry Municipal Bond Interest Short-Term Capital Gains Employee Wages Rent Charitable Contributions Sales Repairs and Maintenance Long-Term Capital Gains Fines and Penalties Guaranteed Payment to Lloyd $ 85,000 $ 15,000 $ 1,500 $ 4,500 $ 40,000 $ 10,000 $ 25,000 $175,000 $ 5,000 $ 12,000 $ 5,000 $ 25,000 Given these items, what amount of ordinary business income (loss) and what separately stated items should be allocated to each partner for the year