Lannister, Inc., a calendar year S corporation, incurred the following items in 2022. Municipal bond interest Sales Depreciation recapture income Long-term capital gain Cost of goods sold Administrative expenses Depreciation expense Charitable contributions Calculate Lannister's nonseparately computed (ordinary business) income. $7,000 120,000 14,000 20,000 (42,000) (15,000) (13,000) (10,000)