On 12/31/X4, Zoom, LLC reported a $72,000 loss on its books. The items included in the loss computation were $38,000 in sales revenue, $23,000 in qualified dividends, $30,000 in cost of goods sold, $58,000 charitable contribution, $28,000 in employee wages, and $17,000 of rent expense. How much ordinary business income (loss) will Zoom report on its X4 return?