Russ Feingold owns a fifty percent interest in the Wisconsin Partnership. For the partnership tax year ended December 31, 2016, the Wisconsin Partnership reports the following items of partnership activity:

Gross Sales

$900,000

Cost of Goods Sold

50,000

Wage Expense

150,000

Section 1231 Gain

100,000

Casualty Loss

100,000

Interest Expense

200,000

Depreciation

100,000

Business Bad Debt

100,000

Charitable Contributions150,000

(1) What is Feingold's ordinary income or loss

(2) What is it displayed as separately stated items.