$8.$ Ima Small Partnership has the following information: income from business operations $$800,000$; business meals $$1,500$; depreciation expense $$30,000$; guaranteed payments to partners $$85,000$; rent expense $$12,000$; charity $$48,000$; long$-$term capital gains $$2,000$; short$-$term capital losses $$5,000$; and fines penalties $$1,800.$ Determine Ima$$s net ordinary business income $($non$-$separately stated income$).$ List the separately stated items.