Taxpayer owns a 20% profits and capital interest in Norse LLC. For the current year Norse LLC has the following revenues, expenses, gains and losses

Sale revenue $70,000, Gain on sale of land (Sec 1231) $11,000, Cost of goods sold, ($26,000), Depreciation MACRS ($3,000), Sec 179 deduction ($10,000), Employee wages ($11,000),nondeductible penalties ($3,000), Municipal bond interest $6,000) STCG $4,000, Guaranteed payment to Sandra $3,000

How much ordinary business income is allocated to Taxpayer?