On 12/31/X0, Adler, LLC reported a $61,000 loss on its books. The items included in the loss computation were $30,000 in sales revenue, $15,000 in qualified dividends, $22,000 in cost of goods sold, $50,000 charitable contribution, $20,000 in employee wages, and $15,000 of rent expense. How much ordinary business income (loss) will Adler report on its X0 return?