Hoki Poki, a cash-method general partnership, recorded the following items for its current tax year:

Rental real estate income	$ 8,000
Sales revenue	82,000
1245 recapture income	2,000
Interest income	2,000
Cost of goods sold	(33,000)
DepreciationMACRS	(20,000)
Supplies expense	(3,000)
Employee wages	(19,000)
Investment interest expense	(20,000)
Partner's medical insurance premiums paid by Hoki Poki	(6,000)

As part of preparing Hoki Poki's current-year return, identify the items that should be included in computing its ordinary business income (loss) and those that should be separately stated. [Hint: See Schedule K-1 and related preparer's instructions at www.irs.gov.] If you determine an item to be an ordinary income item, include the amount to be able to calculate ordinary income.

Note: Negative amounts should be entered with a minus sign. Leave no answer blank. Enter zero if applicable.

\begin{tabular}{|l|l|l|} \hline & IncludedinOrdinaryIncomeorSeparatelyStated & OrdinaryIncomeAmount \\ \hline Rental real estate income & separately stated & \\ \hline Sales revenue & included in ordinary income & \\ \hline$1245 recapture income & included in ordinary income & \\ \hline Interest income & separately stated & \\ \hline Cost of goods sold & included in ordinary income & \\ \hline Depreciation-MACRS & included in ordinary income & \\ \hline Supplies expense & included in ordinary income & \\ \hline Employee wages & separately stated & \\ \hline Investment interest expense & included in ordinary income & \\ \hline Partner's medical insurance premiums paid by Hoki Poki & & $ \\ \hline Ordinary income & & 0 \\ \hline \hline \end{tabular}