Hoki Poki, a cash-method general partnership, recorded the following items for its current tax year: Rental real estate income. Sales revenue $1245 recapture income Interest income Cost of goods sold i Depreciation-MACRS Supplies expense Employee wages Investment interest expense Partner's medical insurance premiums paid by Hoki Poki $ 18,000 85,000 5,000 9,000 (34,000) (12,000) (5,000) (14,000) (12,000) (12,000) 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. If you determine an item to be an ordinary income item, include the amount to be able to calculate ordinary income.