Lloyd and Harry, equal partners, form the Ant World Partnership. During the year, Ant World had the following revenue, expenses, gains, losses, and distributions:

Cost of Goods Sold	$	85,000
Cash Distribution to Harry	$	15,000
Municipal Bond Interest	$	1,500
Short-Term Capital Gains	$	4,500
Employee Wages	$	40,000
Rent	$	10,000
Charitable Contributions	$	25,000
Sales	$	175,000
Repairs and Maintenance	$	5,000
Long-Term Capital Gains	$	12,000
Fines and Penalties	$	5,000
Guaranteed Payment to Lloyd	$	25,000

Given these items, what amount of ordinary business income (loss) and what separately stated items should be allocated to each partner for the year?