A partner owns a 50-percent interest in a partnership. For the partnership tax year ended December 31, the partnership reports the following items of partnership income, gain, loss, deduction, and credit.

Gross sales	$400,000
Cost of goods sold	220,000
Wages	100,000
Net Section 1231 gain	50,000
Casualty loss	10,000
Interest	5,000
Depreciation	20,000
Business bad debt	5,000
Charitable contributions	5,000

Calculate the partner's distributive shares of (1) partnership ordinary income or loss and (2) separately stated items.