Harry and Ben, equal partners, formed Let There Be Light Partnership. During the current year it had the following revenues, expenses, gains, losses, and distributions: Sales Long-Term Capital Gain Qualified Dividends Cost of Goods Sold Employee Wages Guaranteed Payment to Ben Municipal Bond Interest $ 80,000 $ 8,000 $ 5,000 $ 28,000 $ 15,000 $ 25,000 $ 5,000 $ 12,000 Section 179 Expense MACRS Depreciation $ 8,000 Municipal Bond Interest Section 179 Expense MACRS Depreciation Section 1245 Gains Fines and Penalties $ 5,000 $ 12,000 $ 8,000 $ 3,000 $ 1,500 Given the information above regarding Let There Be Light: A. What is Harry's ordinary business income (loss) for the year? B. What are Harry's separately stated items