Mabel, Loretta, and Margaret are equal partners in a local restaurant. The restaurant reports the following items for the current year:

Revenue	$	570,000
Business expenses		295,000
Investment expenses		160,500
Short-term capital gains		163,000
Short-term capital losses		(219,300	)

Each partner receives a Schedule K-1 with one-third of the preceding items reported to her. How must each individual report these results on her Form 1040? (Do not round any division. Round your final answer to the nearest whole dollar value. Negative amounts should be indicated by a minus sign.)