For 2023, Spartan, LLC, reported a $213,000 profit on its books. The items included in the profit computation were $500,000 in sales revenue, $15,000 in qualified dividends, $132,000 in cost of goods sold, $50,000 in charitable contributions, $120,000 in employee wages and other expense. How much ordinary business income (loss) will Spartan report on its 2023 return?