Room rental income	$137,896
Vending machine income	2,100
Advertising expense	4,810
Depreciation for book and tax purposes	18,100
Mortgage interest on the B&B	22,987
Wages of cleaning people	17,540
Taxes and licenses	6,420
Supplies consumed	18,870
Business insurance	6,300
Laundry expenses	4,289
Accounting fees	1,850
Office expenses	2,400
Utilities	6,350

what is the Qualified business income or (loss)