Let There Be Light Partnership had the following revenues, expenses, gains, losses, and distributions: Sales $ 76,000 $ 8.000 Long-Term Capital Gain Qualified Dividends $ 5,000 Cost of Goods Sold $ 34,000 Employee Wages $ 15,000 Guaranteed Payment to Managing Partner $ 25,000 Municipal Bond Interest $ 5,000 Section 179 Expense $ 7.000 MACRS Depreciation $ 8,000 Section 1231 Gains $ 3.000 Fines and Penalties $ 2.500 Given the information above regarding Let There Be Light: A. What is Light's ordinary business income (loss) for the year? B. What are Light's separately stated items