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[The following information applies to the questions displayed below.] Turtle Creek Partnership had the following revenues, expenses, gains, losses, and distributions:

Sales revenue	$	63,000
Long-term capital gains	$	3,100
Cost of goods sold	$	(19,500	)
DepreciationMACRS	$	(3,950	)
Amortization of organization costs	$	(1,920	)
Guaranteed payments to partners for general management	$	(13,300	)
Cash distributions to partners	$	(4,500	)

a. Given these items, what is Turtle Creeks ordinary business income (loss) for the year?

b. What are Turtle Creeks separately stated items for the year? (Select all that apply.)