Longhorn Partnership reports the following items at the end of the current year:

Sales $200,000

Cost of goods sold 100,000

Employees salaries 30,000

Advertising expense 5,000

Rent expense 10,000

Shipping expense 3,000

Insurance expense 2,000

Long-term capital gain 25,000

Depreciation expense 8,000

Section 179 expense 20,000

Charitable contributions 10,000

What is the partnership's ordinary income? Which items are separately stated?