Lannister, Inc., a calendar year S corporation, incurred the following items in 2019.

Municipal bond interest	$ 7,000
Sales	120,000
Depreciation recapture income	14,000
Long-term capital gain	20,000
Cost of goods sold	(42,000)
Administrative expenses	(15,000)
Depreciation expense	(13,000)
Charitable contributions Calculate Lannisters nonseparately computed (ordinary business) income.	(10,000)