ABC Partnership had the following revenues, expenses, gains, losses, for 2020: Sales $ 100,000 Long-Term Capital Gain $ 25,000 Qualified Dividends $ 15.000 Cost of Goods Sold $ 70,000 Employee Wages $ 40,000 Guaranteed Payment to Managing Partner $ 60,000 Municipal Bond Interest $ 10.000 Section 179 Expense $ 10.000 MACRS Depreciation $ 25,000 Section 1231 Gain $ 16,000 Fines and Penalties $ 5,000 Given these items, what is ABC's ordinary business income (loss) for the year? (Please enter income as a positive number and a loss as a negative number)