Storage Plus LLC has the following tax profit and loss statement. What is their ordinary income for the year?

Sales Revenue: $1,500,000

Cost of Goods Sold: $234,000

Gain on Sale of Stock (Held more than one year): $12,000

Wages: $340,000

Rent Expense: $24,000

Accounting Fees: $10,000

Supplies: $107,000

Section 179 Deduction: $24,000

Charitable Contribution: $5,000

Taxes: $94,000

Guaranteed Payments: $24,000

Interest Income $1,000